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21 December 2023

NEW OIC 34: STRATEGIES AND TECHNIQUES FOR AN EFFICIENT TRANSITION

Effective January 1, 2024, the new OIC 34 accounting principle comes into force. Revenues from the sale of goods are recognized when the significant transfer of […]
13 November 2023

SUCCESSION CUMULATION ABROGATED: HOW THE INHERITANCE TAX CHANGES

The Italian Revenue Agency (Agenzia delle Entrate) issued Circular No. 29/E of October 19, 2023, providing important clarifications on the application of the succession cumulation and […]
24 October 2023

SMART WORKING AND THE RISKS OF CONFIGURING A PERMANENT ESTABLISHMENT

The progressive rise of digitalization in businesses has led to an increased utilization of smart working for the performance of work by employees and/or collaborators. Therefore, […]
10 October 2023

CRYPTO ASSET REVALUATION: FEASIBILITY TEST AND EXTENDED DEADLINE TO NOVEMBER 15, 2023

Law No. 197/2022, in effect since January 1, 2023, dedicated 22 sections, in Article 1, to the regulation, revaluation, and regularization of crypto assets. For the […]