2024
|
| Spurio, F; Biancolli, R Le imprese che fanno parte dei consorzi di coordinamento secondo il fisco possono beneficiare del nuovo Patent box In: Italia Oggi, 10.02.2024. Journal Article Tags: Agenzia delle Entrate, consorzi, IT, patent box @article{Spurio2024b,
title = {Le imprese che fanno parte dei consorzi di coordinamento secondo il fisco possono beneficiare del nuovo Patent box},
author = {F. Spurio and R. Biancolli},
editor = {Italia Oggi},
url = {https://www.studiotognolo.com/wp-content/uploads/2024/02/Patent-Box-e-Consorzi.pdf},
year = {2024},
date = {2024-02-10},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, consorzi, IT, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Patent Box e R&S, ognuno per sé In: Italia Oggi, 03.02.2024. Journal Article Tags: accertamento tributario, Agenzia delle Entrate, circolare, credito d'imposta R&S, IT, patent box @article{Spurio2024b,
title = {Patent Box e R&S, ognuno per sé},
author = {F. Spurio },
editor = {Italia Oggi },
url = {https://www.studiotognolo.com/wp-content/uploads/2024/02/Articolo-03_02_2024-Patent-Box-e-Credito-Ricerca-e-Sviluppo.pdf},
year = {2024},
date = {2024-02-03},
journal = {Italia Oggi},
keywords = {accertamento tributario, Agenzia delle Entrate, circolare, credito d'imposta R&S, IT, patent box},
pubstate = {published},
tppubtype = {article}
}
|
2023
|
| Spurio, F; V.Zurzolo, Il Patent box oltre gli otto anni In: Italia Oggi, 08.03.2023. Journal Article Tags: Agenzia delle Entrate, IT, patent box @article{Spurio2023b,
title = {Il Patent box oltre gli otto anni},
author = {F. Spurio and V.Zurzolo },
editor = {Italia Oggi },
url = {https://www.studiotognolo.com/wp-content/uploads/2023/04/Il-Patent-Box-oltre-gli-otto-anni.pdf},
year = {2023},
date = {2023-03-08},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, IT, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Biancolli, R Patent Box semplificato In: Italia Oggi, 08.02.2023. Journal Article Tags: Agenzia delle Entrate, IT, patent box, principio di libera concorrenza, tax @article{Spurio2023b,
title = {Patent Box semplificato},
author = {F. Spurio and R. Biancolli},
editor = {Italia Oggi},
url = {https://www.studiotognolo.com/wp-content/uploads/2023/02/Articolo-08_02_2022-Patent-Box-Semplificato.pdf},
year = {2023},
date = {2023-02-08},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, IT, patent box, principio di libera concorrenza, tax},
pubstate = {published},
tppubtype = {article}
}
|
| V.Zurzolo, ; Zanazzi, M Ricerca infragruppo limitata In: Italia oggi, 07.02.2023. Journal Article Tags: Agenzia delle Entrate, IT, patent box, principio di libera concorrenza @article{V.Zurzolo2023,
title = {Ricerca infragruppo limitata},
author = {V.Zurzolo and M. Zanazzi},
editor = {Italia Oggi },
url = {https://www.studiotognolo.com/wp-content/uploads/2023/02/Articolo-07_02_2023-Consulta-Patent-Box.pdf},
year = {2023},
date = {2023-02-07},
journal = {Italia oggi},
keywords = {Agenzia delle Entrate, IT, patent box, principio di libera concorrenza},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Biancolli, R Patent box in tempi lunghi In: Italia Oggi, 18.01.2023. Journal Article Tags: Agenzia delle Entrate, IT, patent box @article{Spurio2023,
title = {Patent box in tempi lunghi},
author = {F. Spurio and R. Biancolli },
editor = {Italia Oggi},
url = {https://www.studiotognolo.com/wp-content/uploads/2023/01/Patent-Box-in-tempo-lunghi-1.pdf},
year = {2023},
date = {2023-01-18},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, IT, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Biancolli, R; Spurio, F Il vecchio Patent Box resiste In: 07.01.2023. Journal Article Tags: interpello, IT, nuovo regime, patent box, vecchio regime patent box @article{Biancolli2023,
title = {Il vecchio Patent Box resiste},
author = {R. Biancolli and F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2023/01/IO_il-vecchio-PB-resiste-2.pdf},
year = {2023},
date = {2023-01-07},
keywords = {interpello, IT, nuovo regime, patent box, vecchio regime patent box},
pubstate = {published},
tppubtype = {article}
}
|
2022
|
| Biancolli, R; Spurio, F Patent box al 100% per i gruppi In: Italia Oggi, 23.03.2022. Journal Article Tags: IT, nexus ratio, patent box @article{Biancolli2022b,
title = {Patent box al 100% per i gruppi},
author = {R. Biancolli and F. Spurio },
url = {https://www.studiotognolo.com/wp-content/uploads/2022/04/Articolo-Italia-Oggi-23_03_2022-Nexus.pdf},
year = {2022},
date = {2022-03-23},
journal = {Italia Oggi},
keywords = {IT, nexus ratio, patent box},
pubstate = {published},
tppubtype = {article}
}
|
2021
|
| Spurio, F Con il nuovo Patent Box i benefici potrebbero essere superiori al 50% dei costi In: Italia Oggi, 29.12.2021. Journal Article Tags: beneficio, IT, nuovo regime, patent box @article{Spurio2021b,
title = {Con il nuovo Patent Box i benefici potrebbero essere superiori al 50% dei costi},
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2022/01/Articolo-nuovo-PB-FSP.pdf},
year = {2021},
date = {2021-12-29},
journal = {Italia Oggi},
keywords = {beneficio, IT, nuovo regime, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F I marchi fuori dal Patent Box ma la deducibilità sale al 110% In: Italia Oggi, 18.12.2021. Journal Article Tags: IT, marchi, nuovo regime, patent box @article{Spurio2021b,
title = {I marchi fuori dal Patent Box ma la deducibilità sale al 110%},
author = {F. Spurio },
url = {https://www.studiotognolo.com/wp-content/uploads/2022/01/IO-nuovo-PB-FSP.pdf},
year = {2021},
date = {2021-12-18},
journal = {Italia Oggi},
keywords = {IT, marchi, nuovo regime, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Biancolli, R; Tognolo, P Patent Box, calcoli in chiaro In: Italia Oggi, 06.11.2021. Journal Article Tags: Credito d'imposta per redditi esteri, IT, patent box, Principio di diritto, Royalty @article{Biancolli2021b,
title = {Patent Box, calcoli in chiaro},
author = {R. Biancolli and P. Tognolo},
url = {https://www.studiotognolo.com/wp-content/uploads/2021/11/IO-articolo-PD-15-21.pdf},
year = {2021},
date = {2021-11-06},
journal = {Italia Oggi},
keywords = {Credito d'imposta per redditi esteri, IT, patent box, Principio di diritto, Royalty},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Il Patent Box viola le regole In: Italia Oggi, 02.11.2021. Journal Article Tags: IT, OECD, patent box @article{Spurio2021b,
title = {Il Patent Box viola le regole },
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2021/11/Articolo-02_11_2021.pdf},
year = {2021},
date = {2021-11-02},
journal = {Italia Oggi},
keywords = {IT, OECD, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Il Patent Box viola le regole In: Italia Oggi, 02.11.2021. Journal Article Tags: IT, nuovo regime, patent box @article{Spurio2021b,
title = {Il Patent Box viola le regole},
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2022/01/IO-PB-viole-le-regole-FSP.pdf},
year = {2021},
date = {2021-11-02},
journal = {Italia Oggi},
keywords = {IT, nuovo regime, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; V.Zurzolo, Il Patent Box fa piazza pulita In: Italia Oggi, 26.10.2021. Journal Article Tags: Agenzia delle Entrate, IT, patent box @article{Spurio2021b,
title = {Il Patent Box fa piazza pulita },
author = {F. Spurio and V.Zurzolo},
url = {https://www.studiotognolo.com/wp-content/uploads/2021/11/Il-patent-Box-fa-piazza-pulita-26-ottobre-2021.pdf},
year = {2021},
date = {2021-10-26},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, IT, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F; Biancolli, R Patent Box in transizione In: Italia Oggi, 22.10.2021. Journal Article Tags: disciplina transitoria, DL fisco-lavoro, IT, patent box @article{Spurio2021b,
title = {Patent Box in transizione},
author = {F. Spurio and R. Biancolli},
url = {https://www.studiotognolo.com/italiaoggi_patent-box-in-transizione/},
year = {2021},
date = {2021-10-22},
journal = {Italia Oggi},
keywords = {disciplina transitoria, DL fisco-lavoro, IT, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Il Patent Box in corto circuito sul nuovo regime sugli accordi In: Italia Oggi, 19.10.2021. Journal Article Tags: Agenzia delle Entrate, IT, patent box @article{Spurio2021b,
title = {Il Patent Box in corto circuito sul nuovo regime sugli accordi },
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2021/11/Il-patent-box-in-corto-circuito-sui-marchi-19-ottobre-2021.pdf},
year = {2021},
date = {2021-10-19},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, IT, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F l patent box riparte dai marchi In: Italia Oggi, 16.10.2021. Journal Article Tags: Agenzia delle Entrate, IT, OCSE, patent box @article{Spurio2021b,
title = {l patent box riparte dai marchi },
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2021/11/Il-patent-box-riparte-dai-marchi-16-ottobre-2021.pdf},
year = {2021},
date = {2021-10-16},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, IT, OCSE, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Patent Box, l'Irap va per cassa In: Italia Oggi, 11.02.2021. Journal Article Tags: Agenzia delle Entrate, irap, IT, patent box, risoluzione @article{Spurio2021b,
title = {Patent Box, l'Irap va per cassa},
author = {F. Spurio },
url = {https://www.studiotognolo.com/wp-content/uploads/2021/04/Patent-box-lIrap-va-per-cassa-ItaliaOggi.it_-1.pdf},
year = {2021},
date = {2021-02-11},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, irap, IT, patent box, risoluzione},
pubstate = {published},
tppubtype = {article}
}
|
2020
|
| Millani, A; Spurio, F Patent Box, protezione penale ampia In: Italia Oggi, 02.10.2020. Journal Article Tags: Agenzia delle Entrate, interpello, IT, patent box, sanzioni @article{Millani2020b,
title = {Patent Box, protezione penale ampia},
author = {A. Millani and F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2020/10/Italia-Oggi-02_10_2020-Patent-Box-Protezione-Penale_Ampia.pdf},
year = {2020},
date = {2020-10-02},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, interpello, IT, patent box, sanzioni},
pubstate = {published},
tppubtype = {article}
}
|
| Millani, A; Spurio, F Patent Box, protezione penale ampia In: Italia Oggi, 20.02.2020. Tags: Agenzia delle Entrate, interpello, patent box @article{Millani2020,
title = {Patent Box, protezione penale ampia},
author = {A. Millani and F. Spurio },
url = {https://www.studiotognolo.com/wp-content/uploads/2020/10/Italia-Oggi-02_10_2020-Patent-Box-Protezione-Penale_Ampia.pdf},
year = {2020},
date = {2020-02-20},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, interpello, patent box},
pubstate = {published},
tppubtype = {article}
}
|
2019
|
| Millani, A Patent box, sprint finale In: Italia Oggi, 01.10.2019. Journal Article Tags: accordi preventivi, Agenzia delle Entrate, IT, patent box, ruling @article{Millani2019,
title = {Patent box, sprint finale},
author = {A. Millani },
editor = {Italia Oggi},
url = {https://www.studiotognolo.com/wp-content/uploads/2019/10/ItaliaOggi-1ott2019.pdf},
year = {2019},
date = {2019-10-01},
journal = {Italia Oggi},
keywords = {accordi preventivi, Agenzia delle Entrate, IT, patent box, ruling},
pubstate = {published},
tppubtype = {article}
}
|
| Tognolo, P Multinazionali e rischio fiscale. I consigli dello Studio Tognolo:<<Attenzione alle agevolazioni>> In: 01.07.2019. Tags: Apa, Beps, cooperative compliance, Map, patent box, pianificazione fiscale, rischio fiscale @article{Tognolo2019b,
title = {Multinazionali e rischio fiscale. I consigli dello Studio Tognolo:< >},
author = {P. Tognolo },
url = {https://www.studiotognolo.com/wp-content/uploads/2019/07/07_01_Tognolo_QN-6.pdf},
year = {2019},
date = {2019-07-01},
keywords = {Apa, Beps, cooperative compliance, Map, patent box, pianificazione fiscale, rischio fiscale},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Per il Patent Box c'è una proroga? In: Italia Oggi, 28.03.2019. Journal Article Tags: Agenzia delle Entrate, IT, patent box @article{Spurio2019b,
title = {Per il Patent Box c'è una proroga?},
author = {F. Spurio },
editor = {Italia Oggi},
url = {https://www.studiotognolo.com/wp-content/uploads/2019/04/ARTICOLO-PATENT-BOX-28_03_2019-1.pdf},
year = {2019},
date = {2019-03-28},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, IT, patent box},
pubstate = {published},
tppubtype = {article}
}
|
| Spurio, F Direzione Grandi Contribuenti con nuovo look In: Italia Oggi, 05.01.2019. Journal Article Tags: accordi preventivi, Agenzia delle Entrate, Apa, cooperative compliance, double taxation, interpello, IT, Map, OCSE, patent box, Permanent Establishments, Ruling on New Investments, stabile organizzazione, transfer pricing @article{Spurio2019,
title = {Direzione Grandi Contribuenti con nuovo look},
author = {F. Spurio },
editor = {Italia Oggi },
url = {https://www.studiotognolo.com/wp-content/uploads/2019/01/Articolo-DC-GC.pdf
},
year = {2019},
date = {2019-01-05},
journal = {Italia Oggi},
keywords = {accordi preventivi, Agenzia delle Entrate, Apa, cooperative compliance, double taxation, interpello, IT, Map, OCSE, patent box, Permanent Establishments, Ruling on New Investments, stabile organizzazione, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
|
2018
|
| Spurio, F Patent Box, ritornano i marchi In: Italia Oggi, 13.02.2018. Journal Article Tags: IT, patent box, trademarks @article{Spurio2018b,
title = {Patent Box, ritornano i marchi},
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2018/02/Patent-Box-ritornano-i-marchi.pdf},
year = {2018},
date = {2018-02-13},
journal = {Italia Oggi},
keywords = {IT, patent box, trademarks},
pubstate = {published},
tppubtype = {article}
}
|
2017
|
| Spurio, F Patent Box, domande thrilling In: Italia Oggi, 18.10.2017. Journal Article Tags: IT, OCSE, patent box @article{Spurio2017b,
title = {Patent Box, domande thrilling},
author = {F. Spurio},
url = {https://www.studiotognolo.com/wp-content/uploads/2017/10/articolo-patent-box-18_10_2017.pdf},
year = {2017},
date = {2017-10-18},
journal = {Italia Oggi},
keywords = {IT, OCSE, patent box},
pubstate = {published},
tppubtype = {article}
}
|
2016
|
| 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 = {http://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}
}
|
| 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 = {http://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 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 = {http://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}
}
|
