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Studipa: studi associati, commercialisti avvocati e consulenti del lavoro

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"NEWS November 8, 2016-the main new features of the next stability law at a glance"

Posted by on Nov 8, 2016

  With interviews with the Director of the revenue yesterday Joined Parliament's budget committees were examining the novelty of a fiscal nature which are contained in the drawing of the next stability law. The stated aim of the maneuver is to strengthen the economic competitiveness of the country through a series of changes essentially aimed at reducing tax on withdrawal – above all –...

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"NEWS November 7, 2016-Super amortization always attached to the tax rate"

Posted by on Nov 7, 2016

  Super depreciation deduction is always equal to 40% of the depreciation cost calculated based on the tabular rates December 31, 1988 Decree. This is one of the aspects confirmed by the IRS in circular 23/E/2016 that were provided several clarifications concerning the functioning of the facility provided for in the law of stability 2016 deadline for application is expected at the upcoming...

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"NEWS November 4, 2016-Backdating tax merger with partnerships"

Posted by on Nov 4, 2016

The backdating of tax effects in the context of a merger allows the acquiring institution to determine, for the tax period in which the transaction is concluded, a single tax base – for the purposes of direct taxation – which converge all positive and negative components have matured in the meantime by the incorporated. The rule contained in article 172, paragraph 9, of the tax code has the...

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"NEWS November 3, 2016-New Sabatini: reservations accepted in September"

Posted by on Nov 3, 2016

  http://www.ecnews.it/ The intervention is approved "New S" was established by Decree of doing (article 2 Dl 69/2013) and subsequently amended by Decree (article 8, paragraph 2 Investment Compact, D.L. 3/2015), which envisaged the possibility of recognizing the contributions SMEs even in the face of a financing, including financial leases, not necessarily disbursed under the funding...

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"NEWS of November 2, 2016-the requirement of control for the purposes of the discipline of transfer price"

Posted by on Nov 2, 2016

http://www.ecnews.it/ The Court of appeal, by judgment No. 8130 filed on April 22, 2016, he faced between the various issues under discussion also related to the verification of the existence of the subjective assumption of application of the guidelines of the transfer price, Italian tax law contained in article 110 normatively, paragraph 7, of the tax code. The taxpayer had been the subject of...

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