Category Archives: Training and Events

Simone Zucchetti and Caterina Piva, partner and junior associate respectively, of Tremonti Romagnoli Piccardi e Associati, published an article in the International Transfer Pricing Journal in February 2019, commenting on the new Guidelines on the application of the “Transactional Profit Split Method” published by the OECD on the topic of Transfer Pricing. Read More

On 05.04.2019, Tremonti Romagnoli Piccardi e Associati participated in a conference in Lecco called “The telematic tax process: type of documents, notifications and insertion in the register”. The conference was organised by the Order of Chartered Accountants and Commercial Experts in Lecco. Read More

On 25 March, Tremonti Romagnoli Piccardi e Associati organized, as part of the Mia Photo Fair, and with the patronage of the American Chamber of Commerce in Italy, an event dedicated to the presentation of the American artists of Photo Independent Los Angeles. Read More

On 22 March 2019, Tremonti Romagnoli Piccardi e Associati will participate in the conference “Blockchain in the world of art: from authenticity to art token” at the MIA Photo Fair 2019, that will be held at The Mall in the new Porta Nuova neighbourhood of Milan. Read More

Tremonti Romagnoli Piccardi e Associati sent its comments to the OECD for the Public Consultation on “addressing the tax challenges of the digitalisation of the economy”. Read More

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