Simonetta La Grutta, Partner and Head of VAT, is “contributor” for Italy to the new 2019 VAT Manual.
The new annual law for market and competition provides for the obligation to indicate in the Supplementary Notes amounts received by the Public Administration as economic advantages of all kinds
The treatment of losses in case of both simplified accounting and ordinary accounting has been unified
Some M&A operations are not relevant for the calculation of current taxes, but they give rise to deferred taxation
Due to the digitalisation of the economy, a number of bodies have started to execute the implementation of a digital services tax
Gianni Bitetti interviewed by the magazine Economy on the possible outcomes of a no-deal Brexit
A year on from being passed in Congress, the US Tax Cuts and Jobs Act is still subject to considerable interpretation
Law Decree no. 119/2018, containing “urgent tax and financial provisions” was turned into Law 136/2018
New Taxonomy to be used for ordinary and consolidated financial statements closed at 31/12/2018 now available.
As every year, 2019 will be full of updates that will challenge economic operators on many fronts
The principle of substance over form in the FS has acquired full tax relevance
Gianni Bitetti, an expert of transfer pricing and international tax, was appointed as a new partner of Bernoni Grant Thornton
In circular letter no. 19/E the Revenue Office analyses the VAT Group regulation, including the subjects that can set up a VAT Group
The clarifications issued by tax authorities are very important to companies undertaking employee relocations.
The European commission presented the proposal for a Directive COM (2018) 329, towards the constitution of a final VAT system for trade within the EU