Pierpaolo Sali, of Counsel of TL Partners

The Tax & Legal Partners firm is pleased to announce the entry into its team of Pierpaolo Sali, as of Counsel at the Codogno office of the Firm. Pierpaolo is mainly active as a statutory auditor for listed companies as well as national and international groups. A twenty-year and diversified experience gained over time thanks to the collaboration with companies operating in...Read More

Isa 2021 – The situation between old and new causes of exclusion

The Synthetic Tax Reliability Indexes (Isa) represent the new tool with which business, arts or professions operators must compare themselves to verify the “normality” and consistency of business or professional management, also with reference to different tax bases. The ISAs, introduced with Decree Law no. 50/2017, from the 2018 tax period, definitively replace the sector...Read More

Corporate meetings: deferred deadline for the 2020 financial statements and remote mode

The reasons which, for the past year now, have led the legislator to intervene on several occasions with various regulatory measures are well known. We have become familiar with a nation divided by colours, we have seen a succession of suspensions of activities, restrictions on working methods, use of leave and holidays for employees and suspensions of meetings “in the...Read More

The reporting obligation DAC 6

In the context of European measures to combat tax evasion and avoidance, Directive 2018/822/EU, implemented in Italy by Legislative Decree 100/2020, provides for the obligation to communicate the so-called “aggressive tax planning cross-border mechanisms” or schemes, agreements or projects involving several EU states – or even EU states and third countries –...Read More

Brexit: summary of the main tax effects

On 24.12.2020, close to the end of the post-Brexit transitional period during which Community provisions remained in force with respect to the United Kingdom, the European Union and the United Kingdom signed an EU-UK Trade and Cooperation Agreement Cooperation Agreement, published in the Official Journal of the European Union on 31.12.2020, which regulates the exchange of goods,...Read More

The Digital Services Tax makes its debut in Italy

The tax on digital services, or Digital Services Tax (DST), introduced by the 2019 Budget law, governed by article 1, paragraphs 35 – 50, Law 145/2018 and subsequently amended by the 2020 Budget law in article 1, paragraph 678, Law 160/2019, finds its first effective application in Italy in 2021. Thanks to the extensions provided for by decree-law n. 3/2021 approved on 14...Read More

MM&Associati FinaRota becomes TL Partners

The new year, in line with 2020, will most likely be characterized by completely new and often very difficult challenges to face. But this is only one of the ways to read and interpret what awaits us in 2021. Another point of view, which we prefer to the first, instead places the emphasis on change and adaptation. On the renewing force that allows you to leave behind the most complex...Read More