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Editor in chief: Angelo Scorza
Locked 30/12/21 09:52

High seas, the latest news in December

New individuals qualified to send the nautical declaration for the non-taxable VAT related to pleasure boats

Locked 02/12/21 17:14

Cryptocurrency mining. What kind of taxation should be applied?

Studio Rass Rinaldi e Associati and PKF TCL Italy to clarify the taxation of cryptocurrencies after response of the Revenue Agency to tax ruling no. 788 of 24th November 2021

Locked 02/11/21 10:34

Protection of assets and generational transition: the Trust vehicle

PKF TCL Italy introduces the first in a series of tools aimed at the protection of assets and the generational transition

Locked 01/10/21 16:44

Cryptocurrencies and taxation: how to pay taxes on cryptocurrencies?

STUDIO RASS Rinaldi e Associati with PKF TCL ITALY seek to shed light on some legal and tax aspects

Locked 04/06/21 17:46

Relocation abroad - Holding companies and Pex - same treatment for companies applying the tonnage tax?

Full exit tax or Tonnage Tax applies in case of transfer abroad of companies owning ships? PKF Italy TCL evaluates the analogical application of the principle of law n. 10 of 11/05/2021 on the transfer of Holding companies and the disapplication of the Pex.

Locked 30/04/21 11:42

Revaluation of business assets: great opportunity for the restyling of 2020 financial statements

PKF Studio TCL focuses on the interesting opportunity, limited to financial statements closing in 2020, to revalue company assets (at civil and fiscal level) introduced by the August Decree to support companies in this difficult moment

Chiuso 31/03/21 09:42

Tax credit on boats: the permanent establishment in Italy is necessary for all credits accrued until 2017

PKF Studio TCL deals with the very recent resolution of the Revenue Agency that denies IRPEF tax credits to seafarers, accrued against EU shipowning companies until 2017. A retroactive measure that will surely cause debates

Chiuso 25/02/21 00:00

High seas Navigation & VAT: new obligations and attention to penalties

PKF Studio TCL deals again with a very topical issue: the non-taxable VAT of travels on the high seas. The issue, we have already treated, is now analysed in the light of the recent changes contained in the Budget Law 2021

Chiuso 29/01/21 17:59

Refunds to municipalities for lost IMU and TASI revenues related to ports

PKF Studio TCL deals with the decree of the Minister of Economy and Finance in agreement with the Minister of the Interior published in “Gazzetta Ufficiale” on 18 January 2021 and concerning the relief provided to municipalities due to the failure to collect IMU following the reclassification of properties used for port operations and services

Chiuso 05/10/20 09:43

Restructuring and extension of buildings in the port area

PKF Studio TCL focuses on the latest indications issued by the Tax Authority regarding the taxable amount and VAT rate to be applied for the restructuring and extension of buildings in the port area

Chiuso 03/09/20 16:01

Benefits for expatriates who move to Italy between 2020 and 2021

PKF Studio TCL analyzes a very relevant benefit for those who intend to transfer their tax residence in Italy between the end of 2020 and the beginning of 2021

Chiuso 31/07/20 17:16

Nautical charter services: VAT territoriality

PKF Studio TCL, which previously had dealt with the draft implementing decree published on the website of the Revenue Agency, returns to the subject with a novelty after the decree "simplifications” recently entered into force

Chiuso 03/07/20 17:07

Nautical charter services: VAT territoriality

PKF Studio TCL, which had alreadt dealt with the draft implementing decree published on the website of the Revenue Agency, now analyzes the final measure published by the Revenue Agency itself. VAT regime applicable to port security services

Chiuso 29/05/20 16:21

Maritime workers on board vessels flying a foreign flag: cases of IRPEF exemption

PKF Studio TCL analyzes also the draft of the implementing decree published on the Inland Revenue website about the VAT territoriality of nautical charter services

Chiuso 04/05/20 10:55

VAT regime applicable to charges related to whilst in a port

PKF Studio TCL analyses the sublject of automatic exchange of financial information with foreign countries, focusing on Switzerland and UK cases

Chiuso 09/04/20 09:16

How to support EU member states’ economy during pandemic days

A proposal from Italian lawyer Giacomini on the temporary framework for State aid measures in the current COVID-19 outbreak

Chiuso 03/04/20 18:04

VAT regime applicable to some provisions of services in port areas

PKF-TCL firm also provides clarification on floating structures

Chiuso 02/03/20 10:20

The fund for the heirs of asbestos victims in ports has also been extended

PKF TCL firm analyzes also the discipline regarding the professional category of the skippers

Chiuso 03/02/20 10:47

The Revenue Agency has confirmed the suspension of the fee for granting tourist landings

PKF-TCL firm focuses on the publication in the Official Gazette of conventional wages for 2020 for employees employed abroad

Chiuso 07/01/20 09:55

The EU Commission warns Italy on tax related to yachts

Studio Pkf-TCL analyses the opposition of Italian VAT concessions for yachts to European law

Chiuso 07/01/20 09:51

Ship2Shore recorded a double-digit growth also in 2019

Page views (over 2 million), sessions and number of users have increased further on

Chiuso 02/12/19 09:57

Request for the non-application of national laws, which provide extensions to maritime state concessions

Lo studio Pkf-TCL analizza le implicazioni derivanti dalla recente sentenza del Consiglio di Stato

Chiuso 04/11/19 09:49

The new real estate tax on marine platforms (IMPI) will be introduced from 2020

The PKF TCL firm analyzes the objective and subjective assumptions for the application of the new tax

Chiuso 07/10/19 10:58

The main changes introduced by the INCOTERMS 2020

The PKF TCL study analyzes the news and changes that will be made to the new version of INCOTERMS 2020

Chiuso 02/09/19 14:54

The Court of Cassation provides new insights for the correct identification of the residence of foreign subholdings

PKF Studio TCL examines a recent sentence showing a more restrictive interpretation of the law

Chiuso 05/08/19 11:29

The European Court of Justice excludes VAT exemption for oil platforms

Studio TCL also analyzes benefits for those who takes part in international fairs in 2019