01/10/21 16:44
STUDIO RASS Rinaldi e Associati with PKF TCL ITALY seek to shed light on some legal and tax aspects
04/06/21 17:46
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.
30/04/21 11:42
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
31/03/21 09:42
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
25/02/21 00:00
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
29/01/21 17:59
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
05/10/20 09:43
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
03/09/20 16:01
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
31/07/20 17:16
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
03/07/20 17:07
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
29/05/20 16:21
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
04/05/20 10:55
PKF Studio TCL analyses the sublject of automatic exchange of financial information with foreign countries, focusing on Switzerland and UK cases
09/04/20 09:16
A proposal from Italian lawyer Giacomini on the temporary framework for State aid measures in the current COVID-19 outbreak
03/04/20 18:04
PKF-TCL firm also provides clarification on floating structures
02/03/20 10:20
PKF TCL firm analyzes also the discipline regarding the professional category of the skippers
03/02/20 10:47
PKF-TCL firm focuses on the publication in the Official Gazette of conventional wages for 2020 for employees employed abroad
On line magazine of maritime and transport economics
