Publications and Conferences

2019

  • April 15, 2019

    Emilio Abruzzese
    Novità in tema di CFC, dividendi e plusvalenze: cosa cambia per gli interpelli
    Beatrice Fiocchi
    Disallineamenti da ibridi
    Reports to Congress: Attuazione delle Direttive ATAD: recepimento nel nostro ordinamento (novità in tema di CFC, dividendi, plusvalenze, interessi passivi, etc.), organised by dall’Ordine dei Dottori Commercialisti di Bologna

    Poster available here

2018

  • May 23, 2018

    Emilio Abruzzese
    Il nuovo art. 20 del TUR
    Report to congress: Abuso del Diritto: analisi dei recenti orientamenti di prassi, organizzato dall’Ordine dei Dottori Commercialisti di Bologna

    Poste available here

  • March 30th, 2018

    Emilio Abruzzese
    Article: Il nuovo art. 20 del TUR: la certezza del diritto per ora (forse) rimane una chimera, published in the review Il Bollettino Tributario

    Article available here

2017

  • December 14th, 2017

    Emilio Abruzzese
    Il nuovo art. 20 del TUR: aumenta la certezza del diritto nella interpretazione degli atti?”
    Beatrice Fiocchi
    IRI: Imposta sul Reddito Imprenditoriale
    Reports to congress: Legge di Bilancio 2018 e Decreto Fiscale collegato (D.L. 148/2017): prime riflessioni, organized by Ordine dei Dottori Commercialisti e degli Esperti Contabili di Bologna, Commissione Imposte dirette

    Poster available here

  • November 13th, 2017

    Emilio Abruzzese
    Quale regime impositivo per le Società tra professionisti?
    Report to congress: Perché costituire una società tra professionisti?, organized by Ordine dei Dottori Commercialisti e degli Esperti Contabili di Bologna, Commissione Società tra Professionisti

    Poster available here

  • May 31st, 2017

    Emilio Abruzzese
    Derivazione rafforzata: aspetti fiscali a regime e nel periodo transitorio
    Report to congress: Tutto dichiarazioni, organized by Ordine dei Dottori Commercialisti e degli Esperti Contabili di Bologna, Il Gruppo Il Sole 24 Ore
    Slides available here
    Poster available here

  • 19 March 2017

    Valeria Calabi
    Il trattamento dei costi di ricerca e di pubblicità. Cenni sulle eventuali problematiche fiscali
    Report to congress: Prima applicazione dei nuovi principi contabili, organized by Ordine dei Dottori Commercialisti e degli Esperti Contabili di Bologna, Commissione Revisione Legale dei Bilanci e Principi Contabili – Sottocommissione Principi Contabili
    Poster available here
    Slides available here

  • 29 March, 2017

    Emilio Abruzzese
    Article: Super e iperammortamento “abbattono” l’agevolazione, published on Le guide, Il Sole 24 Ore

    Article available here

  • 15 March 2017

    Emilio Abruzzese
    Article: Sugli investimenti revoca parziale, published on Il Quotidiano del Fisco, Il Sole 24 Ore

    Article available here

  • 15 March, 2017

    Emilio Abruzzese
    Article: La nuova tassazione sostitutiva per i “ricchi immigrati”, published on Il Bollettino Tributario

    The Italian new Non-Dom Regime of taxation to attract high-net-worth foreign individuals

    Italy has recently introduced a completely new territorial Regime of taxation to attract high-net-worth individuals who transfer their fiscal residence from abroad.
    The goal of the new tax regime is to attract wealth individual to live and invest in Italy.
    The measure is contained in the Italian Budget Law 2017, the Law no. 232 of the 11th December 2016. Moreover, the Italian Tax Authority has published a specific Resolution, dated 8 of March 2017 in order to clarify the procedure and specify the required documentation.
    The new tax regime applies only to all non-Italian-residents and their relatives willing to move to Italy, who have been non-tax resident in Italy at any time during the nine years (out of ten) preceding their relocation to Italy.
    It is applied, upon specific option, as a flat substitutive tax equal to euro 100,000 per year for the newly Italian resident, with the possibility of extending the tax regime to family members by applying a flat rate of €25,000 per year.
    It has to be clarified that this newly introduced tax regime is not applied to the Italian source income, which will be treated with the ordinary Italian income tax rules.
    Notably, capital gain from the disposal of qualifying shareholding (in case of a closely held company, an interest with more than 20% of the voting rights in the company, or an interest of more than 25% regardless of its voting rights. In case of a publicly-traded company, it means an interest with more than 2% of the voting rights in the company, or an interest of more than 5% regardless of its voting rights) is excluded from the Non-Dom Regime and ordinary taxation therefore applies, if the capital gain is realised in the first 5 years following the exercise of the option.
    It must be noted, that in order to be qualified as Italian tax residents a subject must reside in Italy for more than half the year (183 days).
    The option for the Non-Dom Regime is exercised within the term for the submission of the annual tax return for the tax period in which the eligible taxpayer becomes an Italian tax resident, subject to the previous approval by the Italian tax authorities.
    The ordinary Italian tax law of this new Non-Dom Regime provides the application of a specific tax ruling with the Italian tax authorities in order to establish if the eligibility criteria are satisfied.
    This substitutive Regime of taxation is available for up to 15 years, however the taxpayer can revoke the option at any time.
    In case the tax flat amount is not duly paid, the regime is repealed starting from the relevant tax period (i.e. the previous application of Non-Dom Regime is not effected). Revocation and disqualification preclude the exercise of a new option.
    Eligible taxpayers can ask to participate in the new regime when they present their tax returns for the fiscal year during which they moved the tax residence in Italy or during the immediately following year.

    Article available here

  • 3 January, 2017

    Emilio Abruzzese
    Articles concerning Start up, published on Norme e tributi de Il Sole 24 Ore, written with Mr. Gianluca Settepani
    Articles available here

2016

  • 15th December, 2016

    Emilio Abruzzese
    Article: “Il c.d. maxi ammortamento: temi consolidati, controversi e forse inesplorati”, published on Bollettino tributario d’informazione
    Article available here

  • 14 December, 2016

    Emilio Abruzzese
    La nuova tassazione sostitutiva per i “ricchi immigrati”
    Poster available here

  • 18th May, 2016

    Emilio Abruzzese e Valeria Calabi
    I Focus del Sole 24 Ore: CFC e Patent Box
    Article available here

  • May 18, 2016

    Emilio Abruzzese
    Super ammortamenti
    Report to congress: Quasi …. Tutto Dichiarazioni – organizzato dall’Ordine dei Dott.ri Comm.sti di Bologna e Agenzia delle Entrate – Dir. Reg. dell’Emilia Romagna

    Poster available here
    Slides available here

  • 2nd May 2016

    Emilio Abruzzese
    La fiscalità internazionale, fra Decreto Internazionalizzazione 2015 e Legge di Stabilità 2016
    Report to congress: Unico 2016: riflessioni su alcune novità – organizzato dall’Ordine dei Dott.ri Comm.sti di Bologna e Il Sole 24 Ore

    Poster available here
    Slides available here

  • 26th February 2016

    Emilio Abruzzese
    The new regulation concerning the abuse of rights and the risk of tax requalification of contracts
    Report to congress: The Settlements: legal, tax and professional ethics aspects – organised by the Fondazione Forense Bolognese

    Slides available here
    Poster available here

2015

  • 30th November 2015

    Emilio AbruzzeseArt. 3, Dividendi provenienti da soggetti residenti in paesi black list; Art. 13, Trattamento sopravvenienze attive

    Valeria CalabiArt. 8, Controllate e collegate estere; Art. 14, Stabile organizzazione, “esenzioni” utili

    Poster Article available here

  • 19th November 2015

    Emilio Abruzzese
    Abuse of rights and undue/unfair tax advantages in the national and international direct and indirect taxation
    Report to congress: Abuso del diritto: D.Lgs. 5 agosto 2015 n. 128 – Analisi dei casi nell’esperienza professionale, organized by the Italian Association of Chartered Accountants of Bologna

    Slides available here
    Poster available here

  • 11th November, 2015

    Emilio Abruzzese, Valeria Calabi e Domenico Quaglio
    I Focus del Sole 24 Ore: Patent Box

    Articoli disponibili qui

  • 30th October, 2015

    Emilio Abruzzese
    Article: “L’aggiornamento sulle STP e le criticità fiscali della trasmigrazione verso le STP, published on Bollettino tributario d’informazione.

    Article available here

  • 21st September 2015

    Emilio Abruzzese
    Ecobonus: tax incentives at the Environment service
    Report to congress: The New Economy Facing the Challenge of Climate Changes, organized by the Italian Association of Chartered Accountants of Bologna

    Slides available here
    Poster available here

  • 22nd July 2015

    Emilio Abruzzese
    Articles concerning tax benefits published in the Focus Norme e Tributi The benefits to taxpayers, together with Il Sole 24-ore.

    Articles available here

  • 15th July 2015

    Emilio Abruzzese
    Article concerning trademarks and patents taxation (The Italian Patent Box Regime) published in the Focus Norme e Tributi How to manage trademarks and patents, published with Il Sole 24-ore.

    Article available here

  • 26th May 2015

    Emilio Abruzzese
    “Bilancio 2014 e Nuovi OIC: Spunti e considerazioni di natura contabile e fiscale”
    Report to Congress: The current status of international taxation regarding CFC / Blacklist / transfer pricing, pending the implementation of the Decree on the internationalization of enterprises, organized by the Italian Association of Chartered Accountants of Bologna together with Il Sole 24 Ore
    Slides available here

    Poster available here

  • 13th April 2015

    Emilio Abruzzese Report to Congress: Migration to professional partnership firms and their rules, organized by the Italian Association of Chartered Accountants of Bologna, the Commission of Professional Evolution, Professional Partnerships and Aggregations.
    (Migrazione a Società tra Professionisti e loro funzionamento, organizzato dall’Ordine dei Dottori Commercialisti e degli Esperti Contabili di Bologna, Commissione Evoluzione della Professione, Società Professionali e Aggregazioni)
    Article available here
    Poster available here

  • March 15fh 2015

    Emilio Abruzzese
    Article: The Italian Patent Box Regime: first considerations while waiting for the implementing decree, in Bollettino Tributario d’informazioni.
    Article available here

  • March 6th 2015

    Emilio Abruzzese Report to Congress: The independence between financial statements and the Italian tax legislation and possible disavowal/requalification of the accounting recognition enforced by the Italian Tax Authorities (i.e.: the difficult coexistence and compatibility between: the need for legal certainty, and that of protection of the reasons of the Italian Treasury), organized by the Italian Association of Chartered Accountants of Bologna, the Commission of International Taxation.
    Slides available here

    Article available here
    Poster available here

  • February 2nd 2015

    Emilio Abruzzese
    Report to Congress: The Italian Patent Box Regime: first considerations while waiting for the implementing decree, organized by the Italian Association of Chartered Accountants of Bologna, the Commission of International Taxation.
    (Agevolazioni fiscali alle imprese, organizzato dall’Ordine dei Dottori Commercialisti e degli Esperti Contabili di Bologna, Commissione Imposte Dirette)
    Article available here

2014

  • October 21st 2014

    Valeria Calabi
    Report to Congress: The abuse of tax residence, organized by the Italian Association of Chartered Accountants of Bologna, the Commission of International Taxation.
    (Relazione al Convegno: L’esterovestizione, organizzato dall’Ordine dei Dottori Commercialisti e degli Esperti Contabili di Bologna, Commissione Fiscalità Internazionale).

    Slides available here.

  • July 23rd 2014

    Massimo Landini
    Newspaper articles on the new Law concerning partnerships between professionals in the supplement “Partnerships between Professionals”, published with ‘Sole 24-ore’.
    (Articoli in materia di società tra professionisti nell’inserto Le società tra professionisti, allegato a Il Sole 24-ore).

    Articles available here.

  • July 2014

    Emilio Abruzzese (with Prof. Alessandro Ricci)
    Paper: Reflections on the tax treatment of partnerships between professionals under art. 10, third paragraph, of Law no. 183 of November 12, 2011, in the Italian Journal of Accounting and Economics, fasc. 4/5/6 – 2014.
    (Articolo Riflessioni sulla disciplina tributaria delle società tra professionisti ex art. 10, terzo comma, della Legge 12 novembre 2011, n° 183, in Rivista Italiana di Ragioneria e di Economia Aziendale, fasc. 4/5/6 – 2014).

    Paper available here.

  • May 20th 2014

    Emilio Abruzzese
    Report to Congress: UNICO 2014 News and insights, organized by the Italian Association of Chartered Accountants of Bologna in collaboration with ‘Sole-24-ore’.
    (Relazione al Convegno: UNICO 2014 Novità ed approfondimenti, organizzato dall’Ordine dei Dottori Commercialisti e degli Esperti Contabili di Bologna in collaborazione con il Sole-24 ore).

    Slides available here and here.

  • April 29th 2014

    Emilio Abruzzese
    Report to Congress: The professionals and the delegation of the tax reform, organized by the University of Bologna, Department of Law, in collaboration with the European School of Tax Studies, the Italian Association of Chartered Accountants of Bologna and the Chamber of Tax Lawyers of the Province of Bologna.
    (Relazione al Convegno: I professionisti e la delega della riforma tributaria, organizzato dall’Università di Bologna, Dipartimento di Scienze Giuridiche, in collaborazione con la Scuola Europea di Alti Studi Tributari, l’Ordine dei Dottori Commercialisti e degli Esperti Contabili di Bologna e la Camera degli Avvocati Tributaristi della Provincia di Bologna).

    Slides available here.

  • April 8th 2014

    Emilio Abruzzese
    Report to Congress: New professional partnerships, organized by the Italian Association of Chartered Accountants of Bologna, the Commission of Professional Evolution, Professional Partnerships and Aggregations.
    (Relazione al Convegno: Le nuove società professionali, organizzato dall’Ordine dei Dottori Commercialisti e degli Esperti Contabili di Bologna, Commissione Evoluzione della Professione, Società professionali e Aggregazioni).

    Report available here.
    Slides available here.

  • March 28th 2014

    Emilio Abruzzese
    Newspaper articles on Innovative Start-Up, in ‘Sole-24 ore’ (in the same issue, more articles by the other members of the Direct Taxes Commission of the Italian Association of Chartered Accountants of Bologna).
    (Articoli in materia di Start-Up Innovative, su Il Sole-24 ore, Norme e Tributi (nel medesimo numero, ulteriori articoli a cura degli altri componenti della Commissione II.DD. dell’ODCEC di Bologna).

    Articles available here and here.

  • March 13th 2014

    Emilio Abruzzese
    Newspaper article: Investments in Start-Up with a limit of deduction, in ‘Sole-24 ore’.
    (Articolo Investimenti in start up con limite di deduzione, su Il Sole-24 ore, Norme e Tributi).

    Article available here.

  • February 27th 2014

    Emilio Abruzzese
    Report to Congress: Year-end tax news, organized by Confcommercio-Ascom, Bologna, in collaboration with the Italian Association of Chartered Accountants of Bologna.
    (Relazione al Convegno: Le novità fiscali di fine anno, organizzato da Confcommercio-Ascom di Bologna, in collaborazione con l’Ordine dei Dottori Commercialisti e degli Esperti Contabili di Bologna).

    Slides available here.
    Paper available here.

  • January 29th 2014

    Emilio Abruzzese
    Report to Congress: Updated analysis of the opportunities provided for innovative Start Up (former DL 179/2012) and the problems of enterprises in the Start Up phase, organized by the Italian Association of Chartered Accountants of Bologna, Direct Taxes Commission.
    [Relazione al Convegno: Il punto sulle opportunità previste per le Start Up innovative (ex D.l. 179/2012) e sulle problematiche delle imprese in fase di start up, organizzato dall’Ordine dei Dottori Commercialisti e degli Esperti Contabili di Bologna, Commissione Imposte Dirette]

    Slides available here.
    Paper of the Direct Taxes Commission available here.