Category Archives: Training and Events

Tremonti Romagnoli Piccardi e Associati was among the specialised firms interviewed by Toplegal in relation to some ambiguous aspects of the new digital services tax (the so-called web tax). In particular, Marco Emma, partner of the Firm, provided some comments with respect to the uncertain scope of application of the tax, the technical difficulties from an assessment point of view and the tax deductibility for Italian corporate income tax purposes. Read More

On 29 January 2019, Tremonti Romagnoli Piccardi e Associati participated in the meeting organised by the  Italian Ministry of Finance and Economy at its head office in via dei Normanni, Rome, as part of the public consultation on the draft legislative decree implementing Council Directive 2018/822/EU of 25 May 2018 concerning reportable cross-border arrangements (DAC 6). Read More

Summary

1. Deductibility of interest expenses (art. 1)

2. Exit tax (art. 2)

3. Entry tax (art. 3)

4. Controlled foreign company rules – “CFC” (art. 4)

5. Dividends and capital gains related to non-resident holdings (art. 5)

6. Hybrid mismatches (art. 6-11)

7. Definition of financial intermediaries (art. 12)

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Giuseppe Pizzonia and Marco Emma, partners of Tremonti Romagnoli Piccardi e Associati, have published an article for il Sole24Ore on the new “Tax on digital services” introduced by the Budget law 2019.

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Law Decree 23rd October 2018, no. 119 introduces favourable tax settlement procedures regarding tax audit reports, deeds of assessment, tax collection notices and pending Tax Court proceedings.

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Law-Decree 23rd October 2018, no. 119 (converted into law, with amendments, through Law 17th December 2018, no. 136, published in the Official Gazette no. 293 of the 18th December 2018) “Urgent tax and financial provisions” Read More

Tremonti Romagnoli Piccardi e Associati will participate in the conference “La pianificazione successoria per le opere d’arte e i beni da collezione” (“Succession planning for works of art and collectibles”), which will be held in Milan on 21.11.2018. The conference is jointly organized by Open Care – Servizi per l’Arte and Eurofinleading Fiduciaria S.p.A. Read More

The Firm will once again participate in the Sixth Annual Lawyers’ Tennis Cup at the Tennis Club Milano “Alberto Bonacossa” from 22 October to 31 March 2019.

24 teams from the most prestigious national and international law firms will take part in the tournament. Read More

Fabrizio Cancelliere and Armando Tardini, senior associate and associate of Tremonti Romagnoli Piccardi e Associati respectively, have published two articles for il Sole24Ore regarding the recent clarification provided by the Italian Revenue Agency on issues related to the taxation of cryptocurrencies and tokens.

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Tremonti Romagnoli Piccardi e Associati participated in the working group for the drafting of the Assolombarda White Paper “Fisco, imprese e crescita” (Tax Administration, Enterprise and Growth), released at the Assolombarda headquarters in Milan on 2 October 2018. As highlighted by the President of Assolombarda Carlo Bonomi, the paper, which touches on all the main areas of taxation, “… presents our vision on how to start a structural reform towards a tax administration that promotes growth and innovation which is fair, simple, certain and predictable for people and for enterprises”. Read More

Tremonti Romagnoli Piccardi e Associati submitted its comments to the Italian Ministry of Finance as part of the public consultation concerning the draft legislative decree implementing Council Directive 2018/822/EU of 25 May 2018 on reportable cross-border arrangements (DAC 6).
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In 2018, Tremonti Romagnoli Piccardi e Associati is participating in two meetings – the first took place on 12 July and the second will be held on 4 October – as part of the conference entitled “La disciplina del Gruppo IVA e altre novità in materia di IVA in vigore da gennaio 2019” (The VAT Group regime and other new developments in VAT entering into force in January 2019), organized by Paradigma. Read More

Tremonti Romagnoli Piccardi e Associati sent its comments to the OECD for the Public Consultation on financial transactions in the context of the BEPS Project, Actions 8-10. Read More