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Transactional advisory services
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Valuations
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Mergers and acquisitions
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Forensic and investigation services
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Recovery & reorganisation
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Business risk services
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Business consulting
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Capital market
Capital market
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Corporate and business tax
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Direct international tax
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Global mobility services
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Indirect international tax
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Transfer pricing
Find out more about our transfer pricing services.
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Litigation
Our lawyers and accountants can manage all defense measures provided not only by the Italian law, but also by EU regulations and conventions
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Family business
Find out more about our Family business services.
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Legal
The client can be assisted in every need and with the same care both on important operations or disputes and on simple matters
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Back office outsourcing
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Business process outsourcing
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Compilation of financial statements
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Tax compliance
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Electronic invoicing
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Electronic storage
Electronic storage is an archiving procedure that guarantees the legal validity of a digitally stored electronic document
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Revaluation of corporate assets
Find out your civil and fiscal revaluation of tangible, intangible and financial assets
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Human resources consulting
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Payroll
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HR News
HR News the monthly information newsletter by Grant Thornton HR
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Cybersecurity
GT Digital helps clients structure information security management internal functions, also through partially or totally outsourced functions
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Agile and Programme Management
GT Digital provides support in the adoption and implementation of different portfolio management
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Robotic Process Automation
Our “BOT Farm” can rely on digital workers able to help clients in routine activities, allowing employees to deal with more added-value activities
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Data strategy and management
GT Digital can support clients in seizing the opportunities offered by Big Data, from the definition of strategies to the implementation of systems
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Enterprise Resource Planning
We support clients in selecting the most appropriate ERP System according to their specific needs, helping them also understand licensing models
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IT strategy
GT Digital supports clients in making strategic choices, identifying innovation opportunities, comparing themselves with competitors
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IT service management
We can support with software selection and with the implementation of dedicated tools for the management of ICT processes
The August Decree, intervening on art. 51, para. 3 of the Italian Consolidated Text on Income Tax (T.U.I.R.) (Presidential Decree n. 917/1986), extends up to Euro 516,16 the lump-sum value of goods sold and services rendered, which does not concur to the formation of employment income.
The exemption threshold is thus doubled, from Euro 258,23 up to Euro 516,46, but this possibility is limited to FY 2020.
It is worth reminding that the norm expressly provides for that, should the value of goods and services exceed the lump-sum threshold above, the entire value of such good and/or of the service rendered will concur to the formation of employment income (see Circular Letter n. 59/E 2018).
By way of example: “should the arm’s length total value of goods and services transferred to the employee, in FY 2020, be equal Euro 600, this latter total value will have to be taken as reference to determine the income, and not the mere excess amount (equal, in this specific case, to Euro 83.54)”.
As a last note, we point out that the exemption threshold above concerns only donations in kind or of work, including those towards a single employee, as it is no longer required that such donations be granted on the occasion of holidays or specific occasions to all employees or to categories of employees (Circular Letter n. 59/E 2018).