Publications and Conferences

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

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

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

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

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

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

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

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

Article available here

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

Article available here

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

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

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

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

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

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

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

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

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

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

Poster Article available here

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

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

Articoli disponibili qui

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

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

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

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

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

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

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

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

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.