Recent publications

@article{Biancolli2020b,

title = {Il DM sullo scambio dei dati fiscali - Invii ingarbugliati},

author = {R. Biancolli and F. Spurio },

url = {https://tognolo.com/wp-content/uploads/2020/11/Invii-ingarbugliati.pdf},

year  = {2020},

date = {2020-11-24},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2020b,

title = {Accordi Preventivi con una fee },

author = {F. Spurio and R. Biancolli},

editor = {Italia Oggi},

url = {https://tognolo.com/wp-content/uploads/2020/11/Articolo-BAPA-ITALIA.pdf},

year  = {2020},

date = {2020-11-20},

journal = {Italia Oggi },

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Millani2020b,

title = {Patent Box, protezione penale ampia},

author = {A. Millani and F. Spurio},

url = {https://tognolo.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 = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2020b,

title = {Tax Planning senza segreti},

author = {F. Spurio and R. Biancolli},

editor = {Italia Oggi},

url = {https://tognolo.com/wp-content/uploads/2020/08/Tax-planning-senza-segreti-Italia-Oggi-13_08_2020.pdf},

year  = {2020},

date = {2020-08-13},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Biancolli2020b,

title = {Scambio dati al via da gennaio},

author = {R. Biancolli and F. Spurio},

url = {https://tognolo.com/wp-content/uploads/2020/07/Articolo-DAC6-Italia-Oggi-24-luglio-2020-2.pdf},

year  = {2020},

date = {2020-07-24},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Biancolli2020b,

title = {Frodi IVA, più sanzioni},

author = {R. Biancolli and F. Spurio},

editor = {Italia Oggi},

url = {https://tognolo.com/wp-content/uploads/2020/07/Articolo-Italia-Oggi-17-07-2020.pdf},

year  = {2020},

date = {2020-07-17},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Biancolli2020b,

title = {Arbitrato fiscale europeo al via},

author = {R. Biancolli and F. Spurio},

url = {https://tognolo.com/wp-content/uploads/2020/06/Arbitrato-fiscale-europeo-Italia-Oggi-11-giugno-2020.pdf},

year  = {2020},

date = {2020-06-11},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Biancolli2020b,

title = {Scambio schemi elusivi rinviato a ottobre 2020},

author = {R. Biancolli and F. Spurio},

url = {https://tognolo.com/wp-content/uploads/2020/06/Articolo-rinvio-DAC6-10_06_2020-1-1.pdf},

year  = {2020},

date = {2020-06-10},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Tognolo2020b,

title = {Transfer Pricing in tre tappe},

author = {P. Tognolo },

url = {https://tognolo.com/wp-content/uploads/2020/05/Sole24ore-18-maggio-TP-in-tre-tappe.pdf},

year  = {2020},

date = {2020-05-18},

journal = {Sole24ore},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2020,

title = {Aumenti di capitale col Bonus},

author = {G. D'Amico },

url = {https://tognolo.com/wp-content/uploads/2020/05/Aumenti-di-capitale-con-bonus-Italia-oggi-15-maggio-2020.pdf},

year  = {2020},

date = {2020-05-15},

urldate = {2020-05-15},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2020b,

title = {Cooperative Compliance allargata},

author = {F. Spurio and R. Biancolli},

editor = {Italia Oggi},

url = {https://tognolo.com/wp-content/uploads/2020/05/Articolo-Cooperative-IO-14_05_2020.pdf},

year  = {2020},

date = {2020-05-14},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Bartelli2020,

title = {D&G senza doppioni},

author = {Cristina Bartelli },

editor = {Italia Oggi},

url = {https://tognolo.com/wp-content/uploads/2020/05/Artticolo-IO-DG.pdf},

year  = {2020},

date = {2020-05-09},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Biancolli2020b,

title = {Elusione, stop agli oneri},

author = {R. Biancolli and F. Spurio },

editor = {Italia},

url = {https://tognolo.com/wp-content/uploads/2020/04/Articolo-24-aprile-2020-DAC-6.pdf},

year  = {2020},

date = {2020-04-24},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Tognolo2020b,

title = {Società in Gibilterra fuori esenzione},

author = {P. Tognolo and R. Biancolli},

editor = {Italia Oggi},

url = {https://tognolo.com/wp-content/uploads/2020/04/Società-Gibilterra-07_04_2020.pdf},

year  = {2020},

date = {2020-04-07},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Biancolli2020,

title = {Bilancio con data di transizione},

author = {R. Biancolli and F. Spurio},

editor = {Italia},

url = {https://tognolo.com/wp-content/uploads/2020/03/Bilancio-con-data-di-transazione-26-03-2020.pdf},

year  = {2020},

date = {2020-03-26},

urldate = {2020-03-26},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2020b,

title = {Fascicoli digitali aperti a tutti},

author = {F. Spurio and R. Biancolli},

url = {https://tognolo.com/wp-content/uploads/2020/03/Articolo-Fascicolo-digitale_aperto-a-tutti-Italia-Oggi-20-marzo-2020.jpg},

year  = {2020},

date = {2020-03-20},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2020b,

title = {Subholding, adempimenti snelliti},

author = {F. Spurio and R. Biancolli},

url = {https://tognolo.com/wp-content/uploads/2020/02/Articolo-ItaliaOggi-Brexit-Caso-Assonime-20_02_2020.pdf},

year  = {2020},

date = {2020-02-20},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2020,

title = {Gruppi, capitale rideterminato},

author = {F. Spurio },

editor = {Italia Oggi},

url = {https://tognolo.com/wp-content/uploads/2020/02/Report-OCSE-Transazioni-finanziarie-13-febbraio-2020.pdf},

year  = {2020},

date = {2020-02-13},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Biancolli2020b,

title = {Esenti gli accordi con il fisco},

author = {R. Biancolli and A. Millani },

url = {https://tognolo.com/wp-content/uploads/2021/02/articolo-circolare-DAC6.pdf},

year  = {2020},

date = {2020-02-12},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Tognolo2020,

title = {Il concetto di Stabile Organizzazione post-BEPS Framework: la sua evoluzione nell'ordinamento internazionale e domestico},

author = {P. Tognolo and R. Biancolli },

editor = {Guardia di Finanza},

url = {https://tognolo.com/wp-content/uploads/2020/02/Rivista-GdF-4-19-Il-concetto-di-stabile-organizzazione-post-BEPS-Abstract.pdf},

year  = {2020},

date = {2020-02-04},

journal = {Rivista della Guardia di Finanza},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2019,

title = {Mail e sms raccolti dalla Gdf fanno prova},

author = {G. D'Amico },

url = {https://tognolo.com/wp-content/uploads/2019/11/Mail-e-sms-raccolti-dalla-Gdf-fanno-prova.pdf},

year  = {2019},

date = {2019-11-23},

urldate = {2019-11-23},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2019,

title = {Ramo d'azienda, cessione autonoma},

author = {G. D'Amico},

url = {https://tognolo.com/wp-content/uploads/2019/11/Ramo-dazienda-cessione-autonoma-2.pdf},

year  = {2019},

date = {2019-11-19},

urldate = {2019-11-19},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Millani2019,

title = {Patent box, sprint finale},

author = {A. Millani },

editor = {Italia Oggi},

url = {https://tognolo.com/wp-content/uploads/2019/10/ItaliaOggi-1ott2019.pdf},

year  = {2019},

date = {2019-10-01},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2019b,

title = {Ruling fiscali, le linee guida OCSE valgono di più},

author = {F. Spurio and R. Biancolli},

url = {https://tognolo.com/wp-content/uploads/2019/09/Articolo-Italia-Oggi-26_09_2019-3.pdf},

year  = {2019},

date = {2019-09-26},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Tognolo2019b,

title = {Accordi fiscali, Italia sul podio},

author = {P. Tognolo and F. Spurio},

editor = {Italia Oggi},

url = {https://tognolo.com/wp-content/uploads/2019/09/Articolo-Italia-Oggi-18_09_2019.pdf},

year  = {2019},

date = {2019-09-18},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Tognolo2019,

title = {Web tax, riscritta la residenza},

author = {P. Tognolo and F. Spurio },

editor = {Italia Oggi},

url = {https://tognolo.com/wp-content/uploads/2019/09/Articolo-Web-Tax-Italia-Oggi.pdf},

year  = {2019},

date = {2019-09-13},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2019b,

title = {Collegio Arbitrale per la "Cooperative"},

author = {F. Spurio and P. Tognolo},

editor = {Il Sole 24 Ore},

url = {https://tognolo.com/wp-content/uploads/2019/09/Collegio-Arbitrale-per-la-Cooperative.pdf},

year  = {2019},

date = {2019-08-15},

urldate = {2019-08-15},

journal = {Sole 24 Ore},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2019,

title = {I ritardi nei pagamenti non sono causa di forza maggiore},

author = {G. D'Amico },

url = {https://tognolo.com/wp-content/uploads/2019/05/I-ritardi-nei-pagamenti-non-sono-causa-di-forza-maggiore.pdf},

year  = {2019},

date = {2019-05-16},

urldate = {2019-05-16},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2019,

title = {Il brogliaccio è indizio di nero },

author = {G. D'Amico },

url = {https://tognolo.com/wp-content/uploads/2019/04/Il-brogliaccio-è-inidizio-di-nero.pdf},

year  = {2019},

date = {2019-04-19},

urldate = {2019-04-19},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2019b,

title = {Per il Patent Box c'è una proroga?},

author = {F. Spurio },

editor = {Italia Oggi},

url = {https://tognolo.com/wp-content/uploads/2019/04/ARTICOLO-PATENT-BOX-28_03_2019-1.pdf},

year  = {2019},

date = {2019-03-28},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2019,

title = {Gli appunti dell'imprenditore fanno prova},

author = {G. D'Amico},

url = {https://tognolo.com/wp-content/uploads/2019/02/Gli-appunti-dellimprenditore-fanno-prova-2.pdf},

year  = {2019},

date = {2019-02-19},

urldate = {2019-02-19},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2019,

title = {Direzione Grandi Contribuenti con nuovo look},

author = {F. Spurio },

editor = {Italia Oggi },

url = {https://tognolo.com/wp-content/uploads/2019/01/Articolo-DC-GC.pdf



},

year  = {2019},

date = {2019-01-05},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2018,

title = {I dati Omi sono utili per la rettifica immobili},

author = {G. D'Amico },

url = {https://tognolo.com/wp-content/uploads/2018/12/I-dati-Omi-sono-utili-per-la-rettifica-immobili-4.pdf},

year  = {2018},

date = {2018-11-30},

urldate = {2018-11-30},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2018,

title = {Cessioni, l'avviamento negativo è rilevante},

author = {G. D'Amico},

url = {https://tognolo.com/wp-content/uploads/2018/10/Cessioni-lavviamento-negativo-è-rilevante-1.pdf},

year  = {2018},

date = {2018-10-13},

urldate = {2018-10-13},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2018,

title = {Sponsorizzazioni documentate},

author = {G. D'Amico},

editor = {Italia Oggi },

url = {https://tognolo.com/wp-content/uploads/2018/08/sponsorizzazioni-documentate.pdf},

year  = {2018},

date = {2018-08-18},

urldate = {2018-08-18},

journal = {Italia oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2018,

title = {Ipoteca ok per crediti di differente natura},

author = {G. D'Amico},

url = {https://tognolo.com/wp-content/uploads/2018/07/CTR-Firenze-n.-927-del-15.05.2018-1.pdf},

year  = {2018},

date = {2018-07-05},

urldate = {2018-07-05},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Tognolo2018b,

title = {Finanza, transazioni di vetro},

author = {P. Tognolo and F. Spurio},

url = {https://tognolo.com/wp-content/uploads/2018/07/Finanza-transazioni-di-vetro.pdf},

year  = {2018},

date = {2018-07-04},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Tognolo2018b,

title = {Vip, gli abiti di scena si pagano},

author = {P. Tognolo and G. D'Amico },

url = {https://tognolo.com/wp-content/uploads/2018/05/Vip-gli-abiti-di-scena-si-pagano-Italia-Oggi-29.05.2018.pdf},

year  = {2018},

date = {2018-05-29},

urldate = {2018-05-29},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2018,

title = {Fisco, garanzie personali},

author = {G. D'Amico },

url = {https://tognolo.com/wp-content/uploads/2018/05/Fisco-garanzie-personali-1.pdf},

year  = {2018},

date = {2018-05-22},

urldate = {2018-05-22},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Millani2018,

title = {Svalutazioni Crediti Deducibili},

author = {A. Millani },

editor = {Italia Oggi},

url = {https://tognolo.com/wp-content/uploads/2018/05/PERDITE-DEDUCIBILI-1.pdf},

year  = {2018},

date = {2018-05-05},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2018b,

title = {Società a base Ue},

author = {F. Spurio},

url = {https://tognolo.com/wp-content/uploads/2018/05/Società-a-base-UE.pdf},

year  = {2018},

date = {2018-04-28},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2018,

title = {Freno alle dichiarazioni terze},

author = {G. D'Amico },

url = {https://tognolo.com/wp-content/uploads/2018/04/Italia-Oggi-Freno-alle-dichiarazioni-terze-20.04.2018.pdf},

year  = {2018},

date = {2018-04-20},

urldate = {2018-04-20},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2018,

title = {Il credito Iva è sempre dovuto},

author = {G. D'Amico},

url = {https://tognolo.com/wp-content/uploads/2018/04/Il-credito-IVA-è-sempre-dovuto.pdf},

year  = {2018},

date = {2018-04-11},

urldate = {2018-04-11},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Tognolo2018,

title = {Transfer pricing, Autorità fiscali da coordinare},

author = {P. Tognolo },

url = {https://tognolo.com/wp-content/uploads/2018/03/Articolo-Italia-oggi-20_03_2018-PTO.pdf},

year  = {2018},

date = {2018-03-20},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2018,

title = {Ravvedimento a tutto campo},

author = {G. D'Amico },

url = {https://tognolo.com/wp-content/uploads/2018/03/Articolo-Ravvedimento-02_03_2018-1.pdf},

year  = {2018},

date = {2018-03-02},

urldate = {2018-03-02},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2018b,

title = {Patent Box, ritornano i marchi},

author = {F. Spurio},

url = {https://tognolo.com/wp-content/uploads/2018/02/Patent-Box-ritornano-i-marchi.pdf},

year  = {2018},

date = {2018-02-13},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2018,

title = {Immobili, verifiche sul luogo},

author = {G. D'Amico},

url = {https://tognolo.com/wp-content/uploads/2018/02/Articolo-Italia-Oggi-Damico-13-febbraio-2018-Aggiornato.pdf},

year  = {2018},

date = {2018-02-13},

urldate = {2018-02-13},

journal = {italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{D'Amico2018,

title = {Accertamento oltre i 60 giorni},

author = {G. D'Amico},

url = {https://tognolo.com/wp-content/uploads/2018/02/Articolo-01_02_2018.pdf},

year  = {2018},

date = {2018-02-01},

urldate = {2018-02-01},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2018,

title = {Stabili organizzazioni ai raggi X},

author = {F. Spurio and P. Tognolo},

url = {https://tognolo.com/wp-content/uploads/2018/01/Articolo-GDF-SO-09_01_2017.pdf},

year  = {2018},

date = {2018-01-09},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}

@article{Spurio2018b,

title = {Il valore in Dogana blocca il prezzo di trasferimento},

author = {F. Spurio },

url = {https://tognolo.com/wp-content/uploads/2018/01/Articolo-Italia-oggi-05_01_2018.pdf},

year  = {2018},

date = {2018-01-05},

journal = {Italia Oggi},

keywords = {},

pubstate = {published},

tppubtype = {article}

}