2017
|
| D'Amico, G Controlli a tavolino, obbligatorio il contraddittorio preventivo In: Italia Oggi, (22), 26.01.2017. Journal Article Tags: contraddittorio, EU law, IT @article{D'Amico2017,
title = {Controlli a tavolino, obbligatorio il contraddittorio preventivo},
author = {G. D'Amico},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico_Controlli-a-tavolino-obbligatorio-il-contraddittorio-preventivo_26.01.2017.pdf},
year = {2017},
date = {2017-01-26},
journal = {Italia Oggi},
number = {22},
keywords = {contraddittorio, EU law, IT},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Stabile organizzazione certa In: Italia Oggi, (15), 18.01.2017. Journal Article Tags: hub, interpello, IT, stabile organizzazione @article{Spurio2017,
title = {Stabile organizzazione certa },
author = {F. Spurio },
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Stabile-organizzazione-certa_18.1.2017.pdf},
year = {2017},
date = {2017-01-18},
journal = {Italia Oggi},
number = {15},
keywords = {hub, interpello, IT, stabile organizzazione},
pubstate = {published},
tppubtype = {article}
}
|
2016
|
| Spurio, F Gli accordi fiscali in vetrina In: Italia Oggi, (298), 16.12.2016. Journal Article Tags: IT, ruling, scambio automatico, tax @article{Spurio2016b,
title = {Gli accordi fiscali in vetrina},
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Gli-accordi-fiscali-in-vetrina_16.12.2016.pdf},
year = {2016},
date = {2016-12-16},
journal = {Italia Oggi},
number = {298},
keywords = {IT, ruling, scambio automatico, tax},
pubstate = {published},
tppubtype = {article}
}
|
| Millani, A Ocse, scambio dati (CbCR) su base volontaria In: Italia Oggi, (289), 06.12.2016. Journal Article Tags: Action 13, Beps, CbCr, IT, OCSE @article{Millani2016,
title = {Ocse, scambio dati (CbCR) su base volontaria},
author = {A. Millani},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Andrea-Millani_Ocse-Scambio-dati-CbCR-su-base-volontaria_06.12.2016.pdf},
year = {2016},
date = {2016-12-06},
journal = {Italia Oggi},
number = {289},
keywords = {Action 13, Beps, CbCr, IT, OCSE},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Gdf, lotta al transfer pricing In: Italia Oggi, (283), 29.11.2016. Journal Article Tags: Guardia di Finanza, IT, transfer pricing @article{Spurio2016b,
title = {Gdf, lotta al transfer pricing},
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Gdf-lotta-al-transfer-pricing_29.11.2016-17.pdf},
year = {2016},
date = {2016-11-29},
journal = {Italia Oggi},
number = {283},
keywords = {Guardia di Finanza, IT, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
|
| Tognolo, P; D'Amico, G Fisco, le rettifiche da motivare In: Italia Oggi, (273), 17.11.2016. Journal Article Tags: cessione ramo d'azienda, IT, tax @article{Tognolo2016,
title = {Fisco, le rettifiche da motivare},
author = {P. Tognolo and G. D'Amico},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Paolo-Tognolo-e-Giuseppe-DAmico_Fiscole-rettifiche-da-motivare_17.11.2016.pdf},
year = {2016},
date = {2016-11-17},
journal = {Italia Oggi},
number = {273},
keywords = {cessione ramo d'azienda, IT, tax},
pubstate = {published},
tppubtype = {article}
}
|
| D'Amico, G Avviamento con la calcolatrice In: Italia Oggi, (249), 20.10.2016. Journal Article Tags: cessione d'azienda, imposta di registro, IT @article{D'Amico2016,
title = {Avviamento con la calcolatrice},
author = {G. D'Amico},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico_Avviamento-con-la-calcolatrice-_20.10.2016.pdf},
year = {2016},
date = {2016-10-20},
journal = {Italia Oggi},
number = {249},
keywords = {cessione d'azienda, imposta di registro, IT},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Arma doppia per le imprese In: Italia Oggi, (33), 14.10.2016. Journal Article Tags: interpello, IT, patent box, ruling @article{Spurio2016,
title = {Arma doppia per le imprese},
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Arma-doppia-per-le-imprese_14.10.2017.pdf},
year = {2016},
date = {2016-10-14},
journal = {Italia Oggi},
number = {33},
keywords = {interpello, IT, patent box, ruling},
pubstate = {published},
tppubtype = {article}
}
|
| D'Amico, G Perdite da giustificare al fisco In: Italia Oggi, (237), 06.10.2016. Journal Article Tags: accertamento, IT, perdite fiscali @article{D'Amico2016,
title = {Perdite da giustificare al fisco},
author = {G. D'Amico},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico_Perdite-da-giustificare-al-Fisco_6.10.2016.pdf},
year = {2016},
date = {2016-10-06},
journal = {Italia Oggi},
number = {237},
keywords = {accertamento, IT, perdite fiscali},
pubstate = {published},
tppubtype = {article}
}
|
| Tognolo, P Le Map spingono l'acceleratore In: Italia Oggi, (233), 01.10.2016. Journal Article Tags: double taxation, IT, Map @article{Tognolo2016b,
title = {Le Map spingono l'acceleratore},
author = {P. Tognolo},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Paolo-Tognolo_Le-Map-spingono-lacceleratore_1.10.2016.pdf},
year = {2016},
date = {2016-10-01},
journal = {Italia Oggi},
number = {233},
keywords = {double taxation, IT, Map},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Interessi esteri, tasse più light In: Italia Oggi, (232), 30.09.2016. Journal Article Tags: Interessi, IT, Tasse @article{Spurio2016b,
title = {Interessi esteri, tasse più light},
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Interessi-esteri_30.09.2016-2.pdf},
year = {2016},
date = {2016-09-30},
journal = {Italia Oggi},
number = {232},
keywords = {Interessi, IT, Tasse},
pubstate = {published},
tppubtype = {article}
}
|
| Millani, A Senza opzioni al 31/3/16 consolidato out In: Italia Oggi, (230), 28.09.2016. Journal Article Tags: consolidato, IT @article{Millani2016b,
title = {Senza opzioni al 31/3/16 consolidato out},
author = {A. Millani},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Andrea-Millani_Senza-opzioni-al-31.3.16-consolidato-out_28.9.16.pdf},
year = {2016},
date = {2016-09-28},
journal = {Italia Oggi},
number = {230},
keywords = {consolidato, IT},
pubstate = {published},
tppubtype = {article}
}
|
| D'Amico, G La verifica bypassa la procura In: (226), 23.09.2016. Journal Article Tags: accertamento, IT, verifiche @article{D'Amico2016,
title = {La verifica bypassa la procura},
author = {G. D'Amico},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico_La-verifica-bypassa-la-procura_23.09.2016.pdf},
year = {2016},
date = {2016-09-23},
number = {226},
keywords = {accertamento, IT, verifiche},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Millani, A Le controllate guardano allo stato di localizzazione In: Italia Oggi, (221), 17.09.2016. Journal Article Tags: controllate, IT, tassazione estera @article{Spurio2016b,
title = {Le controllate guardano allo stato di localizzazione},
author = {F. Spurio and A. Millani},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Andrea-Millani-Francesco-Spurio_Le-controllate-guardano-allo-stato-di-localizzazione_17.09.2016.pdf},
year = {2016},
date = {2016-09-17},
journal = {Italia Oggi},
number = {221},
keywords = {controllate, IT, tassazione estera},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Ruling, risposte in tempi certi In: Italia Oggi, (221), 17.09.2016. Journal Article Tags: cooperative compliance, IT, ruling, ruling internazionale @article{Spurio2016b,
title = {Ruling, risposte in tempi certi},
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Rulingrisposte-in-tempi-certi_19.08.2016.pdf},
year = {2016},
date = {2016-09-17},
journal = {Italia Oggi},
number = {221},
keywords = {cooperative compliance, IT, ruling, ruling internazionale},
pubstate = {published},
tppubtype = {article}
}
|
| Millani, A A Milano un osservatorio sul patent box In: (219), 15.09.2016. Journal Article Tags: international disputes, IT, patent box @article{Millani2016b,
title = {A Milano un osservatorio sul patent box},
author = {A. Millani},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Andrea-Millani_A-Milano-un-osservatorio-sul-patent-box_15.09.2016.pdf},
year = {2016},
date = {2016-09-15},
number = {219},
keywords = {international disputes, IT, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Tognolo, P; D'Amico, G Royalty, la rettifica guarda oltre In: Italia Oggi, (217), 13.09.2016. Journal Article Tags: IT, OCSE, Royalty, transfer pricing @article{Tognolo2016b,
title = {Royalty, la rettifica guarda oltre},
author = {P. Tognolo and G. D'Amico},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Paolo-Tognolo-e-Giuseppe-DAmico_Royalty-la-rettifica-guarda-oltre_13.09.2016.pdf},
year = {2016},
date = {2016-09-13},
journal = {Italia Oggi},
number = {217},
keywords = {IT, OCSE, Royalty, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
|
| D'Amico, G Per il raddoppio dei termini si guarda l'emissione In: Italia Oggi, (212), 07.09.2016. Journal Article Tags: IT, penale tributario @article{D'Amico2016,
title = {Per il raddoppio dei termini si guarda l'emissione},
author = {G. D'Amico},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico_Per-il-raddoppio-dei-termini-si-guarda-lemissione_7.09.2016.pdf},
year = {2016},
date = {2016-09-07},
journal = {Italia Oggi},
number = {212},
keywords = {IT, penale tributario},
pubstate = {published},
tppubtype = {article}
}
|
| Millani, A Residenze estere al valore normale In: Italia Oggi, (208), 02.09.2016. Journal Article Tags: IT, transfer pricing, trasferimento residenza @article{Millani2016b,
title = {Residenze estere al valore normale},
author = {A. Millani},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Andrea-Millani_Residenze-estere-al-valore-normale_2.09.2016.pdf},
year = {2016},
date = {2016-09-02},
journal = {Italia Oggi},
number = {208},
keywords = {IT, transfer pricing, trasferimento residenza},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Carabelli, M T Nuovi calcoli per il profit split In: Italia Oggi, (206), 31.08.2016. Journal Article Tags: intangible, IT, Linee guida, methods, OCSE, OECD, profit split, transfer pricing @article{Spurio2016b,
title = {Nuovi calcoli per il profit split},
author = {F. Spurio and M.T. Carabelli},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_MariaTeresa-Carabelli-e-Francesco-Spurio_Nuovi-calcoli-per-il-profit-split_-31.08.16.pdf},
year = {2016},
date = {2016-08-31},
journal = {Italia Oggi},
number = {206},
keywords = {intangible, IT, Linee guida, methods, OCSE, OECD, profit split, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
|
| D'Amico, G; Ji , Qunyan L'accertamento con adesione non è un obbligo In: Italia Oggi, (205), 30.08.2016. Journal Article Tags: accertamento con adesione, adesione, deflattivi del contenzioso, IT @article{D'Amico2016,
title = {L'accertamento con adesione non è un obbligo},
author = {G. D'Amico and Qunyan Ji },
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico-e-Qunyan-Ji_Laccertamento-con-adesione-non-è-un-obbligo-30.08.2016.pdf},
year = {2016},
date = {2016-08-30},
journal = {Italia Oggi},
number = {205},
keywords = {accertamento con adesione, adesione, deflattivi del contenzioso, IT},
pubstate = {published},
tppubtype = {article}
}
|
| D'Amico, G Il questionario, l'arma del Fisco In: Italia Oggi, (202), 26.08.2016. Journal Article Tags: documentazione, IT, questionario @article{D'Amico2016,
title = {Il questionario, l'arma del Fisco},
author = {G. D'Amico},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico_Il-questionario-larma-del-Fisco_26.08.2016.pdf},
year = {2016},
date = {2016-08-26},
journal = {Italia Oggi},
number = {202},
keywords = {documentazione, IT, questionario},
pubstate = {published},
tppubtype = {article}
}
|
| D'Amico, G; Ji , Qunyan Fondo di dotazione, criteri Ocse In: Italia Oggi, (201), 25.08.2016. Journal Article Tags: free capital, IT, OECD, stabile organizzazione @article{D'Amico2016,
title = {Fondo di dotazione, criteri Ocse},
author = {G. D'Amico and Qunyan Ji },
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Qunyan-Ji-e-Giuseppe-DAmico_Fondo-di-dotazione-criteri-OCSE_25.08.2016.pdf},
year = {2016},
date = {2016-08-25},
journal = {Italia Oggi},
number = {201},
keywords = {free capital, IT, OECD, stabile organizzazione},
pubstate = {published},
tppubtype = {article}
}
|
| D'Amico, G; Carabelli, M T Sentenze tributarie, doppio binario In: Italia Oggi, (195), 18.08.2016. Journal Article Tags: IT, processo tributario @article{D'Amico2016,
title = {Sentenze tributarie, doppio binario},
author = {G. D'Amico and M.T. Carabelli},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico-e-Maria-Teresa-Carabelli_Sentenze-Tributarie-doppio-binario-18.08.2016.pdf},
year = {2016},
date = {2016-08-18},
journal = {Italia Oggi},
number = {195},
keywords = {IT, processo tributario},
pubstate = {published},
tppubtype = {article}
}
|
| D'Amico, G; Carabelli, M T Il contribuente può produrre nuovi documenti in appello In: Italia Oggi, (193), 13.08.2016. Journal Article Tags: IT, processo tributario @article{D'Amico2016,
title = {Il contribuente può produrre nuovi documenti in appello},
author = {G. D'Amico and M.T. Carabelli},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Maria-Teresa-Carabelli-e-Giuseppe-DAmico_Il-contribuente-può-produrre-nuovi-documenti-in-appello_13.08.2016.pdf},
year = {2016},
date = {2016-08-13},
journal = {Italia Oggi},
number = {193},
keywords = {IT, processo tributario},
pubstate = {published},
tppubtype = {article}
}
|
| D'Amico, G; Ji , Qunyan Transfer pricing, onere probatorio circoscritto In: Italia Oggi, (189), 09.08.2016. Journal Article Tags: IT, processo tributario, transfer pricing @article{D'Amico2016,
title = {Transfer pricing, onere probatorio circoscritto},
author = {G. D'Amico and Qunyan Ji },
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico-e-Qunyan-JI_Transfer-pricing-onere-probatorio-circoscritto_9.08.2016.pdf},
year = {2016},
date = {2016-08-09},
journal = {Italia Oggi},
number = {189},
keywords = {IT, processo tributario, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Millani, A Nuovi investimenti, primo interpello in porto In: Italia Oggi, (177), 26.07.2016. Journal Article Tags: Agenzia delle Entrate, interpello, IT, pianificazione fiscale @article{Spurio2016b,
title = {Nuovi investimenti, primo interpello in porto},
author = {F. Spurio and A. Millani},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio-e-Andrea-Millani_Nuovi-investimenti-primo-interpello-in-porto_26.07.2016.pdf},
year = {2016},
date = {2016-07-26},
journal = {Italia Oggi},
number = {177},
keywords = {Agenzia delle Entrate, interpello, IT, pianificazione fiscale},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; D'Amico, G Regime degli oneri a rischio In: Italia Oggi, (160), 06.07.2016. Journal Article Tags: IT, oneri documentali, transfer pricing @article{Spurio2016b,
title = {Regime degli oneri a rischio},
author = {F. Spurio and G. D'Amico },
url = {https://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio-e-Giuseppe-DAmico_Regime-degli-oneri-a-rischio_-6.7.2016.pdf},
year = {2016},
date = {2016-07-06},
journal = {Italia Oggi},
number = {160},
keywords = {IT, oneri documentali, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
|
| Tognolo, P Come mettere in sicurezza il patent box In: Italia Oggi, 09.03.2016. Journal Article Tags: Beps, IT, OCSE, patent box @article{Tognolo2016b,
title = {Come mettere in sicurezza il patent box },
author = {P. Tognolo},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/06/Italia-Oggi-Come-mettere-in-sicurezza-il-Patent-Box-mercoledì-9-Marzo-2016.pdf},
year = {2016},
date = {2016-03-09},
journal = {Italia Oggi},
keywords = {Beps, IT, OCSE, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Tognolo, P Patent Box Una finestra sui conti In: Italia Oggi, 10.02.2016. Journal Article Tags: IT, patent box @article{Tognolo2016b,
title = {Patent Box Una finestra sui conti},
author = {P. Tognolo},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/06/Italia-Oggi-Patent-Box-Una-finestra-sui-conti-10-Febbraio-2016.pdf},
year = {2016},
date = {2016-02-10},
journal = {Italia Oggi},
keywords = {IT, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Tognolo, P Patent box, agenda anticipata In: Italia Oggi, 15.01.2016. Journal Article Tags: IT, marchi, OCSE, patent box @article{Tognolo2016b,
title = {Patent box, agenda anticipata},
author = {P. Tognolo},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/06/Patent-Box-15-gen-2016.pdf},
year = {2016},
date = {2016-01-15},
journal = {Italia Oggi},
keywords = {IT, marchi, OCSE, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Tognolo, P Italy In: Tax planning International Review BNA, 01.01.2016. Journal Article Tags: Apa, EN, patent box, Permanent Establishments, Ruling on New Investments @article{Tognolo2016b,
title = {Italy},
author = {P. Tognolo},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/05/Italy.pdf},
year = {2016},
date = {2016-01-01},
journal = {Tax planning International Review BNA},
keywords = {Apa, EN, patent box, Permanent Establishments, Ruling on New Investments},
pubstate = {published},
tppubtype = {article}
}
|
2015
|
| Tognolo, P Italy: Tax Credit R&D Activity In: The Bureau of National Affairs , 01.08.2015. Journal Article Tags: documentation requested, EN, Tax Credit @article{Tognolo2015b,
title = {Italy: Tax Credit R&D Activity},
author = {P. Tognolo},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/05/Italy-Tax-Credit-for-RD-Activity.pdf},
year = {2015},
date = {2015-08-01},
journal = {The Bureau of National Affairs },
keywords = {documentation requested, EN, Tax Credit},
pubstate = {published},
tppubtype = {article}
}
|
| Tognolo, P New and Fairer Tax Rules to Attract Multinational Investment in Italy In: The Bureau of National Affairs , 01.06.2015. Journal Article Tags: Apa, Domestic tax Consolidation Regime, EN, Ruling on New Investments, transfer of residence @article{Tognolo2015,
title = {New and Fairer Tax Rules to Attract Multinational Investment in Italy},
author = {P. Tognolo},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/05/New-and-Fairer-Tax-Rules-to-Attract-Multinational-Investiment-in-Italy.pdf},
year = {2015},
date = {2015-06-01},
journal = {The Bureau of National Affairs },
keywords = {Apa, Domestic tax Consolidation Regime, EN, Ruling on New Investments, transfer of residence},
pubstate = {published},
tppubtype = {article}
}
|
