@article{Amico2025b,
title = {Irrilevanti i questionari ai clienti se riferiti ad annualita diverse},
author = {G. D'Amico},
editor = {Il Sole 24 Ore},
url = {https://tognolo.com/wp-content/uploads/2016/08/Articolo_Il_Sole_24_Ore_Irrilevanti-i-questionari-ai-clienti-se-riferiti-ad-annualita-diverse_07_07_25.pdf},
year  = {2025},
date = {2025-07-07},
urldate = {2025-07-07},
journal = {Il Sole 24 Ore},
keywords = {accertamento induttivo, Cassazione, Guardia di Finanza, IT, tognolotaxfirm},
pubstate = {published},
tppubtype = {article}
}
@article{Matteis2025,
title = {L’AMBIENTE DI CONTROLLO NEL TCF: La diffusione della cultura fiscale mediante i Soft Controls quale leva strategica per un controllo effettivo},
author = {P. De Matteis},
editor = {Eutekne},
url = {https://tognolo.com/wp-content/uploads/2016/08/Lambiente-di-controllo-nel-TCF_la-diffusione-della-cultura-fiscale-mediante-i-soft-controls-quale-leva-strategica-per-un-controllo-effettivo-De-Matteis.pdf},
year  = {2025},
date = {2025-06-24},
journal = {Eutekne},
keywords = {Agenzia delle Entrate, cooperative compliance, IT, OSCE, Regime opzionale, soft controls, TCF, tognolotaxfirm},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2025,
title = {Stabili organizzazioni in Italia: l’effetto delle fusioni estere},
author = {P. Tognolo},
editor = {Il Sole 24 Ore},
url = {https://tognolo.com/wp-content/uploads/2016/08/Articolo_Il_Sole24_Ore_Stabili-organizzazioni-in-Italia-leffetto-delle-fusioni-estere-16.06.25.pdf},
year  = {2025},
date = {2025-06-16},
urldate = {2025-06-16},
journal = {Il Sole 24 Ore},
keywords = {Agenzia delle Entrate, codice civile, fusioni estere, tognolotaxfirm},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2025,
title = {Utili extracontabili accertabili solo con prove circostanziate e puntuali},
author = {G. D'Amico and P. De Matteis},
editor = {Il Sole 24 Ore},
url = {https://tognolo.com/wp-content/uploads/2016/08/Articolo_Il_Sole_24_Ore_Utili-extracontabili-accertabili-solo-con-provecircostanziate-e-puntuali_02_06_25.pdf},
year  = {2025},
date = {2025-06-02},
urldate = {2025-06-02},
journal = {Il Sole 24 Ore},
keywords = {Agenzia delle Entrate, Cassazione, tognolotaxfirm, Utili extracontabili},
pubstate = {published},
tppubtype = {article}
}
@article{DeMatteis2025,
title = {Auto fuori dal magazzino e dagli inventari: scatta la presunzione di vendita},
author = {G. D'Amico and P. De Matteis},
editor = {Il Sole 24 Ore},
url = {https://tognolo.com/wp-content/uploads/2016/08/Articolo_Il_Sole24Ore_Auto-fuori-dal-magazzino-e-dagli-inventari-scattala-presunzione-di-vendita_19_05_25.pdf},
year  = {2025},
date = {2025-05-19},
urldate = {2025-05-19},
journal = {Il Sole 24 Ore},
keywords = {accertamento, beni di proprietà, Cassazione},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2025,
title = {Preavviso di ipoteca salvo se l’immobile non viene indicato},
author = {G. D'Amico},
editor = {Il Sole 24 Ore},
url = {https://tognolo.com/wp-content/uploads/2016/08/ArticoloIl_Sole24_Ore_Preavviso-di-ipoteca-salvo-se-limmobile-non-viene-indicato_28_04.pdf},
year  = {2025},
date = {2025-04-28},
urldate = {2025-04-28},
journal = {Il Sole 24 Ore},
keywords = {Cassazione, IT, preavviso di ipoteca, tognolotaxfirm},
pubstate = {published},
tppubtype = {article}
}
@article{d'Aglianod'Agliano2025,
title = {Possibile rilevanza ai fini IVA degli aggiustamenti di transfer pricing},
author = {M. Zanazzi and G. Galleani d’Agliano},
editor = {Eutekne},
url = {https://tognolo.com/wp-content/uploads/2016/08/Possibile-rilevanza-ai-fini-IVA-degli-aggiustamenti-d-IVA-04.04-MZA-GGA.pdf},
year  = {2025},
date = {2025-04-04},
urldate = {2025-04-04},
journal = {Eutekne},
keywords = {IT, IVA, prezzi di trasferimento, tognolotaxfirm, tp},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2025b,
title = {Grossisti e venditori al test della matrice per il transfer pricing},
author = {P. Tognolo},
editor = {Il Sole 24 Ore},
url = {https://tognolo.com/wp-content/uploads/2016/08/Articolo_Il_Sole24_Ore_Grossisti-e-venditori-al-test-della-matrice-per-il-TP_31_03_25.pdf},
year  = {2025},
date = {2025-03-31},
urldate = {2025-03-31},
journal = {Il Sole 24 Ore},
keywords = {IT; transfer pricing, OSCE, Pillar One, tognolotaxfirm},
pubstate = {published},
tppubtype = {article}
}
@article{Sole2025,
title = {Sponsorizzazioni per gare all estero-possibile la deduzione},
author = {G. D'Amico},
editor = {Il Sole 24 Ore},
url = {https://tognolo.com/wp-content/uploads/2016/08/Articolo_Il_Sole24_Ore_Sponsorizzazioni-per-gare-allestero_possibile-la-deduzione_24_03.pdf},
year  = {2025},
date = {2025-03-24},
urldate = {2025-03-24},
journal = {Il Sole 24 Ore},
keywords = {accertamento, Cassazione, IT, Promozione dell'immagine, tognolotaxfirm},
pubstate = {published},
tppubtype = {article}
}
@article{Zanazzi2025,
title = {Ruling internazionale, controlli stoppa accordi},
author = {M. Zanazzi and G. Galleani d’Agliano},
editor = {Italia Oggi },
url = {https://tognolo.com/wp-content/uploads/2025/02/Ruling-internazionale-controlli-stoppa-accordi.pdf},
year  = {2025},
date = {2025-02-01},
urldate = {2025-02-01},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, Apa, IT},
pubstate = {published},
tppubtype = {article}
}
@article{Millani2025,
title = {Controllate brasiliane, TP al restyling},
author = {A. Millani and G. Galleani d’Agliano},
editor = {Italia Oggi },
url = {https://tognolo.com/wp-content/uploads/2025/01/Controllate-brasiliane-TP-al-restyling-3.jpg},
year  = {2025},
date = {2025-01-04},
urldate = {2025-01-04},
journal = {Italia Oggi},
keywords = {IT; transfer pricing, OCSE, Receita Federal do Brasil},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2024,
title = {Devono sempre essere rimborsati i costi sostenuti per la fideiussione},
author = {G. D'Amico },
editor = {Italia Oggi },
url = {https://tognolo.com/wp-content/uploads/2024/07/Devono-sempre-essere-rimborsati-i-costi-sostenuti-per-la-fideiussione..pdf},
year  = {2024},
date = {2024-07-02},
urldate = {2024-07-02},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, Cassazione, Corte di Giustizia, costi fideiussioni, IT},
pubstate = {published},
tppubtype = {article}
}
@article{Mezzi2024,
title = {Sanzioni con carico alleggerito},
author = { G. D'Amico },
editor = {Italia Oggi },
url = {https://tognolo.com/wp-content/uploads/2024/05/SANZIONI-CON-CARICO-ALLEGGERITO.pdf},
year  = {2024},
date = {2024-05-25},
urldate = {2024-05-25},
journal = {ITALIA OGGI},
keywords = {decreto legislativo, IT, IVA, sanzioni},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2024b,
title = {Bilanci, doppio binario ridotto},
author = {STUDIO TRIBUTARIO TOGNOLO },
editor = {Italia Oggi },
url = {https://tognolo.com/wp-content/uploads/2024/04/Spurio_Mezzi_Bilanci-Doppio-binario-ridotto_Italia-Oggi_24-aprile-2024.pdf},
year  = {2024},
date = {2024-04-24},
journal = {Italia Oggi},
keywords = {IT; riforma fiscale; derivazione;},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2024,
title = {L'utilizzo dell'interpello probatorio diventa sempre più esclusivo},
author = {G. D'Amico and M. Zanazzi },
editor = {Italia Oggi },
url = {https://tognolo.com/wp-content/uploads/2024/02/Articolo-03_02_2024-Interpello-Probatorio.pdf},
year  = {2024},
date = {2024-02-03},
urldate = {2024-02-03},
journal = {Italia Oggi},
keywords = {accertamento tributario, elementi probatori, interpello, IT},
pubstate = {published},
tppubtype = {article}
}
@article{V.Zurzolo2024,
title = {Cash pooling con tasso di mercato},
author = {STUDIO TRIBUTARIO TOGNOLO},
editor = {Italia Oggi },
url = {https://tognolo.com/wp-content/uploads/2024/01/CASH-POOLING-CON-TASSO-DI-MERCATO.pdf},
year  = {2024},
date = {2024-01-20},
journal = {Italia Oggi},
keywords = {cash pooling, imposte e tasse, IT},
pubstate = {published},
tppubtype = {article}
}
@article{Mezzi2023b,
title = {Decreto sull’adempimento collaborativo approvato definitivamente dal Governo},
author = {STUDIO TRIBUTARIO TOGNOLO},
url = {https://tognolo.com/wp-content/uploads/2024/01/Decreto-sulladempimento-collaborativo-approvato-dal-Governo_Riccardo-Mezzi_IO-30.12.23-1.pdf},
year  = {2023},
date = {2023-12-30},
journal = {Italia Oggi},
keywords = {accertamento, Agenzia delle Entrate, cooperative compliance, IT, riforma fiscale, Tax Control Framework, TCF},
pubstate = {published},
tppubtype = {article}
}
@article{Mezzi2023b,
title = {Accertamento, termini ridotti},
author = {STUDIO TRIBUTARIO TOGNOLO },
editor = {Italia Oggi },
url = {https://tognolo.com/wp-content/uploads/2023/11/Articolo-18_11_2023-Nuova-Cooperative-Compliance.pdf},
year  = {2023},
date = {2023-11-22},
journal = {Italia Oggi},
keywords = {accertamento tributario, cooperative compliance, decreto legislativo, IT, Tax Control Framework},
pubstate = {published},
tppubtype = {article}
}
@article{Mezzi2023b,
title = {Il Tax Control Framework oltre la cooperative compliance, quale strumento autonomo di gestione del rischio fiscale},
author = {STUDIO TRIBUTARIO TOGNOLO },
editor = {Italia Oggi},
url = {https://tognolo.com/wp-content/uploads/2023/11/Il-Tax-Control-Framework-oltre-la-Cooperative-Compliance-SUPSI-1.pdf},
year  = {2023},
date = {2023-11-03},
journal = {Rivista Novità fiscali },
number = {10},
pages = {600 - 608},
abstract = {Il regime di adempimento collaborativo ha rappresentato un punto di svolta nei rapporti tra Fisco e contribuenti, superando la logica del controllo fiscale ex post, in favore della condivisione preventiva. In tale contesto, e sulla scorta di quanto affermato dall’OCSE, il Tax Control Framework (TCF) è stato pietra d’angolo e requisito formale per l’accesso al regime, che accorda ai soggetti aderenti una serie di benefici, anche in termini sanzionatori. Dall’esordio del TCF nell’ordinamento giuridico, sempre più imprese vi si sono avvicinate in modo “volontario”, mirando a gestire internamente la variabile fiscale in conformità alla normativa e a prescindere dall’accesso all’adempimento collaborativo. La Legge delega per la riforma fiscale ripensa il ruolo del TCF, estendendo i benefici sanzionatori anche ai soggetti che lo abbiano volontariamente adottato (in assenza dei requisiti dimensionali per l’adempimento collaborativo) e affidando il ruolo di “certificatori” ai professionisti.},
keywords = {adempimento collaborativo, cooperative compliance, Francesco Spurio, IT, legge delega riforma fiscale, Riccardo Mezzi, riforma fiscale, Rosa Biancolli, Tax Control Framework, TCF},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2023,
title = {Le riorganizzazioni per tutti },
author = {G. D'Amico },
editor = {Italia Oggi },
url = {https://tognolo.com/wp-content/uploads/2023/03/Le-riorganizzazioni-per-tutti-articolo-Italia-Oggi-1.pdf},
year  = {2023},
date = {2023-03-22},
urldate = {2023-03-22},
journal = {Italia Oggi},
keywords = {accertamento, Agenzia delle Entrate, interpello, IT, verifica fiscale},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2023b,
title = {Impresa collaborativa, fisco soft},
author = {STUDIO TRIBUTARIO TOGNOLO},
editor = {Italia Oggi },
url = {https://tognolo.com/wp-content/uploads/2023/03/Italia-Oggi-17-marzo-2023-Impresa-Collaborativa-fisco-soft.pdf},
year  = {2023},
date = {2023-03-17},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, cooperative compliance, IT},
pubstate = {published},
tppubtype = {article}
}
@article{V.Zurzolo2023,
title = {Ricerca infragruppo limitata},
author = {V.Zurzolo and M. Zanazzi},
editor = {Italia Oggi },
url = {https://tognolo.com/wp-content/uploads/2023/02/Articolo-07_02_2023-Consulta-Patent-Box.pdf},
year  = {2023},
date = {2023-02-07},
journal = {Italia oggi},
keywords = {Agenzia delle Entrate, IT, patent box, principio di libera concorrenza},
pubstate = {published},
tppubtype = {article}
}
@article{Mezzi2023b,
title = {Scissioni holding abusive},
author = {STUDIO TRIBUTARIO TOGNOLO},
url = {https://tognolo.com/wp-content/uploads/2023/01/RME_Scissioni-holding-abusive.pdf},
year  = {2023},
date = {2023-01-13},
journal = {Italia Oggi},
keywords = {abuso, holding, IT, scissione},
pubstate = {published},
tppubtype = {article}
}
@article{Mezzi2023,
title = {Polizze vita con affrancamento},
author = {STUDIO TRIBUTARIO TOGNOLO},
editor = {Italia Oggi},
url = {https://tognolo.com/wp-content/uploads/2023/01/Polizze-vita-con-affrancamento_Mezzi-e-Biancolli-1.pdf},
year  = {2023},
date = {2023-01-05},
journal = {Italia Oggi},
keywords = {IT, legge di bilancio 2023, oicr, polizze vita},
pubstate = {published},
tppubtype = {article}
}
@article{Mezzi2022b,
title = {Pillar 2 e incentivi a zero impatto: ferma l'aliquota minima al 15% per i gruppi},
author = {M. Zanazzi},
url = {https://tognolo.com/wp-content/uploads/2022/12/Incentivi-a-zero-impatto_RME-e-MZA-2.pdf},
year  = {2022},
date = {2022-12-13},
journal = {Italia Oggi},
keywords = {IT, OCSE, pillar two, tax incentive},
pubstate = {published},
tppubtype = {article}
}
@article{Biancolli2022b,
title = {Conti correnti e accrediti nelle mani delle Entrate},
author = {STUDIO TRIBUTARIO TOGNOLO},
url = {https://tognolo.com/wp-content/uploads/2022/12/Articolo-09_12_2021-Conti-Correnti-accreditati-nella-mani-delle-Entrate.pdf},
year  = {2022},
date = {2022-12-09},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, DAC7, direttiva cooperazione amministrativa, IT},
pubstate = {published},
tppubtype = {article}
}
@article{V.Zurzolo2022b,
title = {Semplificazioni in vista per l'Investment Management Exemption},
author = { P. Tognolo},
editor = {Italia Oggi},
url = {https://tognolo.com/wp-content/uploads/2022/12/Semplificazioni-in-vista-per-linvestment-management.pdf},
year  = {2022},
date = {2022-12-01},
journal = {Italia Oggi},
keywords = {accertamento, Agenzia delle Entrate, Guardia di Finanza, IT, legge di bilancio 2023, Permanent Establishments, principio di libera concorrenza, stabile organizzazione, TPDOC, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
@article{Zanazzi2022,
title = {Costi black list falcidiati},
author = {M. Zanazzi and R. Biancolli},
editor = {Italia Oggi },
url = {https://tognolo.com/wp-content/uploads/2023/04/Costi-Black-List-falcidiati.pdf},
year  = {2022},
date = {2022-11-30},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, art.9 del TUIR, IT, legge di bilancio 2023},
pubstate = {published},
tppubtype = {article}
}
@article{Mezzi2022,
title = {Extraprofitti, prelievo del 50%},
author = {STUDIO TRIBUTARIO TOGNOLO},
url = {https://tognolo.com/wp-content/uploads/2022/11/Extraprofitti-prelievo-al-50_R.-Mezzi-e-F.-Spurio-3.pdf},
year  = {2022},
date = {2022-11-29},
journal = {Italia Oggi},
keywords = {EU law, extraprofitti, IT, legge di bilancio 2023},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2022,
title = {Extraprofitti, acconto di giugno},
author = {STUDIO TRIBUTARIO TOGNOLO},
url = {https://tognolo.com/wp-content/uploads/2022/11/R.-Mezzi-F.-Spurio_Italia-Oggi_Extraprofitti-acconto-di-giugno-2.pdf},
year  = {2022},
date = {2022-11-25},
journal = {Italia Oggi},
keywords = {excess profit tax, extraprofitti, IT, legge di bilancio 2023},
pubstate = {published},
tppubtype = {article}
}
@article{V.Zurzolo2022,
title = {Limitato il potere di contestazione dei verificatori precisando i criteri per il posizionamento all'interno dell'intervallo di concorrenza},
author = {STUDIO TRIBUTARIO TOGNOLO},
url = {https://tognolo.com/1653637887901-2/},
year  = {2022},
date = {2022-05-26},
journal = {Italia Oggi},
keywords = {benchmarking, IT, principio di libera concorrenza, transfer pricing, verifica fiscale},
pubstate = {published},
tppubtype = {article}
}
@article{Biancolli2022b,
title = {DAC6, le sanzioni sono scontate},
author = {R. Biancolli and F. Spurio},
url = {https://tognolo.com/download-pdf-2-2/},
year  = {2022},
date = {2022-05-14},
journal = {Italia Oggi},
keywords = {cooperative compliance, DAC6, IT, sanzioni},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2022,
title = {BEPS Action 2: Italian ACE Regime},
author = {P. Tognolo},
editor = {IBFD},
url = {https://tognolo.com/wp-content/uploads/2023/01/Italy-BEPS-Action-2-Italian-ACE-Regime-IBFD.pdf},
year  = {2022},
date = {2022-03-31},
keywords = {ACE, EN, Map, US},
pubstate = {published},
tppubtype = {article}
}
@article{Biancolli2022b,
title = {Patent box al 100% per i gruppi},
author = {STUDIO TRIBUTARIO TOGNOLO},
url = {https://tognolo.com/wp-content/uploads/2022/04/Articolo-Italia-Oggi-23_03_2022-Nexus.pdf},
year  = {2022},
date = {2022-03-23},
journal = {Italia Oggi},
keywords = {IT, nexus ratio, patent box},
pubstate = {published},
tppubtype = {article}
}
@article{Biancolli2022,
title = {Aggiustamenti alle entrate},
author = {R. Biancolli},
url = {https://tognolo.com/wp-content/uploads/2022/01/Articolo-Italia-Oggi-04_01_2022-RBI.pdf},
year  = {2022},
date = {2022-01-04},
journal = {Italia Oggi},
keywords = {aggiustamenti, DAC6, IT, meccanismi transfrontalieri, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2021b,
title = {I marchi fuori dal Patent Box ma la deducibilità sale al 110%},
author = {F. Spurio },
url = {https://tognolo.com/wp-content/uploads/2022/01/IO-nuovo-PB-FSP.pdf},
year  = {2021},
date = {2021-12-18},
journal = {Italia Oggi},
keywords = {IT, marchi, nuovo regime, patent box},
pubstate = {published},
tppubtype = {article}
}
@article{Biancolli2021b,
title = {Patent Box, calcoli in chiaro},
author = {R. Biancolli and P. Tognolo},
url = {https://tognolo.com/wp-content/uploads/2021/11/IO-articolo-PD-15-21.pdf},
year  = {2021},
date = {2021-11-06},
journal = {Italia Oggi},
keywords = {Credito d'imposta per redditi esteri, IT, patent box, Principio di diritto, Royalty},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2021,
title = {Patti fiscali a peso d'oro},
author = {G. D'Amico},
url = {https://tognolo.com/wp-content/uploads/2021/11/Patti-fiscali-a-peso-doro.pdf},
year  = {2021},
date = {2021-11-04},
urldate = {2021-11-04},
journal = {Italia Oggi},
keywords = {accordi preventivi, Agenzia delle Entrate, fee di ingresso e di rinnovo, provvedimento, regole},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2021b,
title = {Il Patent Box viola le regole },
author = {F. Spurio},
url = {https://tognolo.com/wp-content/uploads/2021/11/Articolo-02_11_2021.pdf},
year  = {2021},
date = {2021-11-02},
journal = {Italia Oggi},
keywords = {IT, OECD, patent box},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2021b,
title = {Il Patent Box viola le regole},
author = {F. Spurio},
url = {https://tognolo.com/wp-content/uploads/2022/01/IO-PB-viole-le-regole-FSP.pdf},
year  = {2021},
date = {2021-11-02},
journal = {Italia Oggi},
keywords = {IT, nuovo regime, patent box},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2021b,
title = {Il Patent Box fa piazza pulita },
author = {F. Spurio and V.Zurzolo},
url = {https://tognolo.com/wp-content/uploads/2021/11/Il-patent-Box-fa-piazza-pulita-26-ottobre-2021.pdf},
year  = {2021},
date = {2021-10-26},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, IT, patent box},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2021b,
title = {Patent Box in transizione},
author = {F. Spurio and R. Biancolli},
url = {https://tognolo.com/italiaoggi_patent-box-in-transizione/},
year  = {2021},
date = {2021-10-22},
journal = {Italia Oggi},
keywords = {disciplina transitoria, DL fisco-lavoro, IT, patent box},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2021b,
title = {Il Patent Box in corto circuito sul nuovo regime sugli accordi },
author = {F. Spurio},
url = {https://tognolo.com/wp-content/uploads/2021/11/Il-patent-box-in-corto-circuito-sui-marchi-19-ottobre-2021.pdf},
year  = {2021},
date = {2021-10-19},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, IT, patent box},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2021b,
title = {l patent box riparte dai marchi },
author = {F. Spurio},
url = {https://tognolo.com/wp-content/uploads/2021/11/Il-patent-box-riparte-dai-marchi-16-ottobre-2021.pdf},
year  = {2021},
date = {2021-10-16},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, IT, OCSE, patent box},
pubstate = {published},
tppubtype = {article}
}
@article{V.Zurzolo2021b,
title = {Servizi a basso valore aggiunto - Il regime semplificato si complica},
author = {V.Zurzolo},
url = {https://tognolo.com/wp-content/uploads/2021/10/Articolo-servizi-a-basso-valore-aggiunto-VZU.pdf},
year  = {2021},
date = {2021-10-14},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, IT, OCSE, principio di libera concorrenza, TPDOC},
pubstate = {published},
tppubtype = {article}
}
@article{Biancolli2021b,
title = {Il Master File estero integrabile ma non modificabile},
author = {R. Biancolli and F. Spurio},
editor = {Italia Oggi },
url = {https://tognolo.com/wp-content/uploads/2021/09/Italia-Oggi-24-settembre-2021-Masterfile-estero.pdf},
year  = {2021},
date = {2021-09-24},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, IT, principio di libera concorrenza, transfer pricing, verifiche},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2021,
title = {Il transfer pricing in 90 giorni},
author = {G. D'Amico },
url = {https://tognolo.com/wp-content/uploads/2021/09/Il-transfer-pricing-in-90-giorni-1.pdf},
year  = {2021},
date = {2021-09-22},
urldate = {2021-09-22},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, circolare, dichiarazione, IT, oneri documentali, sanzioni, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2021,
title = {Eredità, la rinuncia neutralizza i debiti fiscali del de cuius},
author = {G. D'Amico },
url = {https://tognolo.com/wp-content/uploads/2021/09/Eredita-la-rinuncia-neutralizza-i-debiti-fiscali-1.pdf},
year  = {2021},
date = {2021-09-02},
urldate = {2021-09-02},
journal = {Italia Oggi},
keywords = {accertamento, Agenzia delle Entrate, debiti tributari, effetti fiscali, eredità, IT, rinuncia},
pubstate = {published},
tppubtype = {article}
}
@article{Biancolli2021b,
title = {Cooperative Compliance, esenti da ritenute gli utili distribuiti },
author = {R. Biancolli and F. Spurio },
url = {https://tognolo.com/wp-content/uploads/2021/09/Articolo-Italia-Oggi-01_09_2021.pdf},
year  = {2021},
date = {2021-09-01},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, cooperative compliance, interpello, IT},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2021,
title = {CFC, non è solo paradiso fiscale},
author = {P. Tognolo and R. Biancolli },
url = {https://tognolo.com/wp-content/uploads/2021/07/Articolo-Italia-Oggi-CFC-Biancolli-Tognolo.pdf},
year  = {2021},
date = {2021-07-07},
keywords = {Agenzia delle Entrate, CFC, circolare, IT, stabile organizzazione},
pubstate = {published},
tppubtype = {article}
}
@article{V.Zurzolo2021,
title = {Transfer pricing al bivio sugli oneri documentali},
author = {V.Zurzolo},
editor = {Il Sole 24 Ore},
url = {https://tognolo.com/wp-content/uploads/2021/06/Transfer-pricing-al-bivio-sugli-oneri-documentali-_-NT-Fisco.pdf},
year  = {2021},
date = {2021-06-17},
urldate = {2021-06-17},
journal = {Norme&Tributi Plus},
keywords = {Agenzia delle Entrate, documentazione sui prezzi di trasferimento, IT, principio di libera concorrenza, tax, TPDOC, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
@article{Biancolli2021,
title = {Esenti gli accordi con il fisco},
author = { A. Millani},
url = {https://tognolo.com/wp-content/uploads/2021/02/articolo-circolare-DAC6-1.pdf},
year  = {2021},
date = {2021-02-12},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, DAC6, IT},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2021,
title = {Prelievo geolocalizzato},
author = {STUDIO TRIBUTARIO TOGNOLO},
url = {https://tognolo.com/wp-content/uploads/2021/02/digital-service-tax-art-IO-19-gennaio.pdf},
year  = {2021},
date = {2021-01-19},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, digital service tax, IT},
pubstate = {published},
tppubtype = {article}
}
@article{Biancolli2020b,
title = {Multinazionali postini},
author = {R. Biancolli and A. Millani },
url = {https://tognolo.com/wp-content/uploads/2021/01/Articolo-DAC6-30_12_2020-1.pdf},
year  = {2020},
date = {2020-12-30},
journal = {Italia Oggi},
keywords = {DAC6, diritto tributario comunitario, IT, MNEs},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2020b,
title = {Web tax in base a dove è il pc},
author = {F. Spurio and V.Zurzolo},
url = {https://tognolo.com/wp-content/uploads/2021/02/web-tax-geolocalizzata-18_12_2020-2.pdf},
year  = {2020},
date = {2020-12-18},
journal = {Italia Oggi},
keywords = {digital service tax, IT},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2020b,
title = {Prestiti infruttiferi intercompany da riesaminare dopo le pronunce della Cassazione},
author = {P. Tognolo and V.Zurzolo},
editor = {Il Sole 24 Ore},
url = {https://tognolo.com/wp-content/uploads/2020/12/Prestiti-infruttiferi-intercompany-da-riesaminare-dopo-le-pronunce-della-Cassazione-_-NT-Fisco.pdf},
year  = {2020},
date = {2020-12-01},
urldate = {2020-12-01},
journal = {Sole24Ore - Norme e Tributi 24},
keywords = {Agenzia delle Entrate, IT, principio di libera concorrenza},
pubstate = {published},
tppubtype = {article}
}
@article{Biancolli2020b,
title = {Errori di invio sanzionabili},
author = {R. Biancolli and A. Millani },
url = {https://tognolo.com/wp-content/uploads/2020/11/download-pdf-1.pdf},
year  = {2020},
date = {2020-11-28},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, DAC6, IT},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2020b,
title = {Informazioni uguali per tutti},
author = {F. Spurio},
editor = {Italia Oggi},
url = {https://tognolo.com/wp-content/uploads/2020/11/Nuova-Documentazione-sui-prezzi-di-trasferimenti-2021.pdf},
year  = {2020},
date = {2020-11-25},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, Beps, IT, OCSE, principio di libera concorrenza, tax, transfer pricing, verifica fiscale},
pubstate = {published},
tppubtype = {article}
}
@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 = {DAC6, Decreto Ministeriale, IT, MEF},
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 = {accordi preventivi, Agenzia delle Entrate, Apa, Beps, IT, OCSE, principio di libera concorrenza, ruling},
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 = {Agenzia delle Entrate, interpello, IT, patent box, sanzioni},
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 = {Agenzia delle Entrate, Beps, Guidelines, interpello, IT, OCSE, tax},
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 = {DAC6, decreto legislativo, EU law, IT},
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 = {diritto penale, EU law, frodi IVA, IT},
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 = {Consiglio dei Ministri, double taxation, EU law, IT, Procedure amichevoli},
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 = {Coronavirus, DAC6, IT},
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 = {accordi preventivi, Agenzia delle Entrate, Apa, Beps, IT, OCSE, principio di libera concorrenza, tax},
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 = {IT},
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 = {Agenzia delle Entrate, cooperative compliance, interpello, IT},
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 = {accordi preventivi, Agenzia delle Entrate, Apa, Beps, IT, principio di libera concorrenza, ruling},
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 = {Commissione Europea, DAC6, IT},
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 = {Direttiva madre-figlia, esenzione dividendi, IT},
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 = {Bilancio, IT, OIC, Principi contabili},
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 = {Coronavirus, DL Cura Italia, IT, processo tributario},
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 = {Brexit, consolidato, IT, UE},
pubstate = {published},
tppubtype = {article}
}
@article{Millani2020,
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 = {2020-02-20},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, interpello, patent box},
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 = {Beps, IT, OCSE, principio di libera concorrenza, transazioni finanziarie, transfer pricing},
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 = {Agenzia delle Entrate, DAC6, IT},
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 = {Beps, Guardia di Finanza, IT, OCSE, Permanent Establishments, stabile organizzazione},
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 = {accertamento tributario, controlli, Guardia di Finanza, IT, mail, prove, verifica fiscale},
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 = {accertamento tributario, Agenzia delle Entrate, cessione di azienda, imposta di registro, IT},
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 = {accordi preventivi, Agenzia delle Entrate, IT, patent box, ruling},
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 = {Aiuti di Stato, Beps, Guidelines, IT, Tribunale Europeo},
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 = {accordi preventivi, Agenzia delle Entrate, Apa, Beps, CbCr, double taxation, Guidelines, IT, Map, OCSE, principio di libera concorrenza, Ruling on New Investments, transfer pricing},
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 = {Agenzia delle Entrate, Beps, double taxation, interpello, IT, OCSE, principio di libera concorrenza, transfer pricing},
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 = {accertamento, Agenzia delle Entrate, contenzioso, contraddittorio, cooperative compliance, interpello, IT},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2019b,
title = {Multinazionali e rischio fiscale. I consigli dello Studio Tognolo:<<Attenzione alle agevolazioni>>},
author = {P. Tognolo },
url = {https://tognolo.com/wp-content/uploads/2019/07/07_01_Tognolo_QN-6.pdf},
year  = {2019},
date = {2019-07-01},
keywords = {Apa, Beps, cooperative compliance, Map, patent box, pianificazione fiscale, rischio fiscale},
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 = {accertamento, forza maggiore, IT, pagamenti in ritardo},
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 = {accertamento induttivo, accertamento tributario, brogliaccio, contabilità in nero, IT},
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 = {Agenzia delle Entrate, IT, patent box},
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 = {accertamento, contabilità in nero, difesa, IT},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2019,
title = {Sponsorizzazione, spese provate dal contribuente},
author = {G. D'Amico },
url = {https://tognolo.com/wp-content/uploads/2019/02/Sponsorizzazione-spese-provate-dal-contribuente-4.pdf},
year  = {2019},
date = {2019-02-02},
urldate = {2019-02-02},
journal = {Italia Oggi},
keywords = {accertamento tributario, antieconomicità, spese di pubblicità e di rappresentanza},
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 = {accordi preventivi, Agenzia delle Entrate, Apa, cooperative compliance, double taxation, interpello, IT, Map, OCSE, patent box, Permanent Establishments, Ruling on New Investments, stabile organizzazione, transfer pricing},
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 = {accertamento, dati statistici, immobili, IT, verifica fiscale},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2018b,
title = {Tp, i prezzi al netto dell' Iva},
author = {F. Spurio and P. Tognolo },
url = {https://tognolo.com/wp-content/uploads/2018/11/Tp-i-prezzi-al-netto-dell-Iva-06-11-2018.pdf},
year  = {2018},
date = {2018-11-06},
journal = {Italia Oggi},
keywords = {Agenzia delle Entrate, Corte Costituzionale, Dazi doganali, interpello, IVA, OCSE, principio di libera concorrenza, tax, transfer pricing, verifica fiscale, verifiche},
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 = {accertamento, avviamento, cessioni di azienda, contenzioso, IT},
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 = {accertamento, Agenzia delle Entrate, IT, processo tributario},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2018b,
title = {Stabile Organizzazione? Nozione ormai obsoleta},
author = {F. Spurio },
editor = {Italia Oggi },
url = {https://tognolo.com/wp-content/uploads/2018/08/articolo-03_08_2018.pdf},
year  = {2018},
date = {2018-08-03},
journal = {Italia oggi},
keywords = {Beps, double taxation, Map, OCSE, Permanent Establishments, principio di libera concorrenza, ruling, stabile organizzazione, transfer pricing},
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 = {accertamento, controlli, debiti tributari, ipoteca, IT, riscossione},
pubstate = {published},
tppubtype = {article}
}
@article{Bartelli2018,
title = {Eventi moda esclusivi, costi deducibili per intero},
author = {Cristina Bartelli},
editor = {Italia Oggi },
url = {https://tognolo.com/wp-content/uploads/2018/07/Articolo-05-luglio-2018.pdf},
year  = {2018},
date = {2018-07-05},
journal = {Italia Oggi},
abstract = {Articolo a commento dell'importante risultato ottenuto dallo Studio Tributario Tognolo nella difesa di un prestigioso gruppo estero operante nel mondo dell'alta moda in merito alla deducibilità dei costi relativi ai Trunk Show},
keywords = {accertamento, accertamento tributario, Agenzia delle Entrate, Alta moda, contenzioso, Costi, deducibilità costi, Lusso, Marketing, moda, processo tributario, Pubblicità, Trunk Show},
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 = {Beps, Guidelines, IT, OCSE, transazioni finanziarie, transfer pricing},
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 = {accertamento, eventi promo-pubblicitari, griffes, IT, moda, sfilate, spese di pubblicità},
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 = {accertamento, Agenzia delle Entrate, diritti del contribuente, IT, Statuto del contribuente, verifica fiscale},
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 = {accertamento, Corte Costituzionale, IT, processo tributario, svalutazione crediti, verifiche},
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 = {CCTB, Commissione Europea, Consiglio, IT, Parlamento europeo, transfer pricing, Unione Europea},
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 = {accertamento, contenzioso, contraddittorio, elementi indiziari, IT},
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 = {detrazione fiscale, dichiarazione annuale Iva, IT, IVA, omessa dichiarazione},
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 = {Agenzia delle Entrate, Apa, Guardia di Finanza, IT, OCSE, principio di libera concorrenza, transfer pricing, verifiche},
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 = {accertamento, Agenzia delle Entrate, Corte Costituzionale, IT, penale tributario, processo tributario, ravvedimento, reato, telefisco},
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 = {IT, patent box, trademarks},
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 = {accertamento tributario, IT, verifiche},
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 = {accertamento, IT, rispetto dei termini, verifica fiscale},
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 = {IT, Permanent Establishments, transfer pricing, verifiche},
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 = {accordi preventivi, controllate, double taxation, IT, prezzi di trasferimento, principio di libera concorrenza, tax},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2017b,
title = {Stabile per legge},
author = {P. Tognolo and F. Spurio},
url = {https://tognolo.com/wp-content/uploads/2017/10/Stabili-per-legge.pdf},
year  = {2017},
date = {2017-10-25},
journal = {Italia Oggi},
keywords = {Beps, IT, OCSE, stabile organizzazione},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2017b,
title = {Patent Box, domande thrilling},
author = {F. Spurio},
url = {https://tognolo.com/wp-content/uploads/2017/10/articolo-patent-box-18_10_2017.pdf},
year  = {2017},
date = {2017-10-18},
journal = {Italia Oggi},
keywords = {IT, OCSE, patent box},
pubstate = {published},
tppubtype = {article}
}
@article{Carabelli2017,
title = {Un conto economico trasparente},
author = {M.T. Carabelli},
url = {https://tognolo.com/wp-content/uploads/2017/09/un-conto-economico-trasparente.jpg},
year  = {2017},
date = {2017-09-08},
journal = {Italia Oggi},
keywords = {CbCr, IT, OCSE},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2017b,
title = {Sede estera al restyling},
author = {F. Spurio and M.T. Carabelli},
url = {https://tognolo.com/wp-content/uploads/2017/08/Sede-estera-al-restyling.pdf},
year  = {2017},
date = {2017-08-24},
journal = {Italia Oggi},
keywords = {Ecofin, Google, IT, OCSE, stabile organizzazione},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2017b,
title = {Prezzi di trasferimento rivisti},
author = {F. Spurio},
url = {https://tognolo.com/wp-content/uploads/2017/07/prezzi-di-trasferimento-rivisti-FSP.png},
year  = {2017},
date = {2017-07-18},
journal = {Italia Oggi},
keywords = {Beps, Guidelines, IT, OCSE, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2017,
title = {Questionario ko se c'è la preclusione},
author = {G. D'Amico },
url = {https://tognolo.com/wp-content/uploads/2017/07/questionario-ko.png},
year  = {2017},
date = {2017-07-13},
urldate = {2017-07-13},
journal = {Italia Oggi},
keywords = {accertamento, IT, questionario, verifiche},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2017b,
title = {Cooperative compliance, competenza ampia},
author = {F. Spurio},
url = {https://tognolo.com/wp-content/uploads/2017/07/Cooperative-compliance-competenza-ampia-7.png},
year  = {2017},
date = {2017-07-11},
journal = {Italia Oggi},
keywords = {accordi preventivi, cooperative compliance, IT},
pubstate = {published},
tppubtype = {article}
}
@article{Ji2017,
title = {Ocse, il transfer pricing al test dell'elusione},
author = {Qunyan Ji },
url = {https://tognolo.com/wp-content/uploads/2017/07/Ocse-il-transfer-pricing-al-test-dellelusione.png},
year  = {2017},
date = {2017-07-11},
journal = {Italia Oggi},
keywords = {Beps, IT, OCSE, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2017b,
title = {Sale & lease back univoci},
author = {F. Spurio and F. Perrini},
url = {https://tognolo.com/wp-content/uploads/2017/06/articolo-Italia-Oggi-24-giugno-2017.pdf},
year  = {2017},
date = {2017-06-24},
journal = {Italia Oggi},
number = {148},
keywords = {IT, locazione finanziaria, plusvalenza},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2017b,
title = {Accordi tra stati, ok a rettifiche},
author = {P. Tognolo},
url = {https://tognolo.com/wp-content/uploads/2017/04/Accordi-tra-Stati-ok-a-rettifiche.pdf},
year  = {2017},
date = {2017-04-28},
journal = {Italia Oggi},
number = {100},
keywords = {Convenzioni arbitrali, cooperazione internazionale, IT, Map, principio di libera concorrenza},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2017,
title = {Prezzi di trasferimento, Usa e Italia connessi},
author = {P. Tognolo and F. Spurio},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/04/prezzi-di-trasferimento-Usa-e-Italia-connessi-300x266.png},
year  = {2017},
date = {2017-04-15},
journal = {Italia Oggi},
number = {90},
keywords = {Apa, double taxation, IT, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2017b,
title = {Scambio dati sul Patent Box },
author = {F. Spurio and M.T. Carabelli},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/scambio-dati-sul-patent-box-Cbcr-invii-standard.pdf},
year  = {2017},
date = {2017-03-14},
journal = {Italia Oggi},
number = {35},
keywords = {Beps, IT, tax},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2017,
title = {Contraddittorio preventivo allargato a tutti i tributi},
author = {G. D'Amico},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/Contraddittorio-preventivo-allargato-a-tutti-i-tributi.pdf},
year  = {2017},
date = {2017-02-08},
urldate = {2017-02-08},
journal = {Italia Oggi},
number = {33},
keywords = {contraddittorio, imparzialità, IT, trasparenza},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2017,
title = {Controlli a tavolino, obbligatorio il contraddittorio preventivo},
author = {G. D'Amico},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico_Controlli-a-tavolino-obbligatorio-il-contraddittorio-preventivo_26.01.2017.pdf},
year  = {2017},
date = {2017-01-26},
urldate = {2017-01-26},
journal = {Italia Oggi},
number = {22},
keywords = {contraddittorio, EU law, IT},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2017,
title = {Stabile organizzazione certa },
author = {F. Spurio },
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Stabile-organizzazione-certa_18.1.2017.pdf},
year  = {2017},
date = {2017-01-18},
journal = {Italia Oggi},
number = {15},
keywords = {hub, interpello, IT, stabile organizzazione},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2016b,
title = {Gli accordi fiscali in vetrina},
author = {F. Spurio},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Gli-accordi-fiscali-in-vetrina_16.12.2016.pdf},
year  = {2016},
date = {2016-12-16},
journal = {Italia Oggi},
number = {298},
keywords = {IT, ruling, scambio automatico, tax},
pubstate = {published},
tppubtype = {article}
}
@article{Millani2016,
title = {Ocse, scambio dati (CbCR) su base volontaria},
author = {A. Millani},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Andrea-Millani_Ocse-Scambio-dati-CbCR-su-base-volontaria_06.12.2016.pdf},
year  = {2016},
date = {2016-12-06},
journal = {Italia Oggi},
number = {289},
keywords = {Action 13, Beps, CbCr, IT, OCSE},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2016b,
title = {Gdf, lotta al transfer pricing},
author = {F. Spurio},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Gdf-lotta-al-transfer-pricing_29.11.2016-17.pdf},
year  = {2016},
date = {2016-11-29},
journal = {Italia Oggi},
number = {283},
keywords = {Guardia di Finanza, IT, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2016,
title = {Fisco, le rettifiche da motivare},
author = {P. Tognolo and G. D'Amico},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Paolo-Tognolo-e-Giuseppe-DAmico_Fiscole-rettifiche-da-motivare_17.11.2016.pdf},
year  = {2016},
date = {2016-11-17},
urldate = {2016-11-17},
journal = {Italia Oggi},
number = {273},
keywords = {cessione ramo d'azienda, IT, tax},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2016,
title = {Avviamento con la calcolatrice},
author = {G. D'Amico},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico_Avviamento-con-la-calcolatrice-_20.10.2016.pdf},
year  = {2016},
date = {2016-10-20},
urldate = {2016-10-20},
journal = {Italia Oggi},
number = {249},
keywords = {cessione d'azienda, imposta di registro, IT},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2016,
title = {Arma doppia per le imprese},
author = {F. Spurio},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Arma-doppia-per-le-imprese_14.10.2017.pdf},
year  = {2016},
date = {2016-10-14},
journal = {Italia Oggi},
number = {33},
keywords = {interpello, IT, patent box, ruling},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2016,
title = {Perdite da giustificare al fisco},
author = {G. D'Amico},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico_Perdite-da-giustificare-al-Fisco_6.10.2016.pdf},
year  = {2016},
date = {2016-10-06},
urldate = {2016-10-06},
journal = {Italia Oggi},
number = {237},
keywords = {accertamento, IT, perdite fiscali},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2016b,
title = {Le Map spingono l'acceleratore},
author = {P. Tognolo},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Paolo-Tognolo_Le-Map-spingono-lacceleratore_1.10.2016.pdf},
year  = {2016},
date = {2016-10-01},
journal = {Italia Oggi},
number = {233},
keywords = {double taxation, IT, Map},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2016b,
title = {Interessi esteri, tasse più light},
author = {F. Spurio},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Interessi-esteri_30.09.2016-2.pdf},
year  = {2016},
date = {2016-09-30},
journal = {Italia Oggi},
number = {232},
keywords = {Interessi, IT, Tasse},
pubstate = {published},
tppubtype = {article}
}
@article{Millani2016b,
title = {Senza opzioni al 31/3/16 consolidato out},
author = {A. Millani},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Andrea-Millani_Senza-opzioni-al-31.3.16-consolidato-out_28.9.16.pdf},
year  = {2016},
date = {2016-09-28},
journal = {Italia Oggi},
number = {230},
keywords = {consolidato, IT},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2016,
title = {La verifica bypassa la procura},
author = {G. D'Amico},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico_La-verifica-bypassa-la-procura_23.09.2016.pdf},
year  = {2016},
date = {2016-09-23},
urldate = {2016-09-23},
number = {226},
keywords = {accertamento, IT, verifiche},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2016b,
title = {Le controllate guardano allo stato di localizzazione},
author = {F. Spurio and A. Millani},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Andrea-Millani-Francesco-Spurio_Le-controllate-guardano-allo-stato-di-localizzazione_17.09.2016.pdf},
year  = {2016},
date = {2016-09-17},
journal = {Italia Oggi},
number = {221},
keywords = {controllate, IT, tassazione estera},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2016b,
title = {Ruling, risposte in tempi certi},
author = {F. Spurio},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio_Rulingrisposte-in-tempi-certi_19.08.2016.pdf},
year  = {2016},
date = {2016-09-17},
journal = {Italia Oggi},
number = {221},
keywords = {cooperative compliance, IT, ruling, ruling internazionale},
pubstate = {published},
tppubtype = {article}
}
@article{Millani2016b,
title = {A Milano un osservatorio sul patent box},
author = {A. Millani},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Andrea-Millani_A-Milano-un-osservatorio-sul-patent-box_15.09.2016.pdf},
year  = {2016},
date = {2016-09-15},
number = {219},
keywords = {international disputes, IT, patent box},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2016b,
title = {Royalty, la rettifica guarda oltre},
author = {P. Tognolo and G. D'Amico},
url = {https://tognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Paolo-Tognolo-e-Giuseppe-DAmico_Royalty-la-rettifica-guarda-oltre_13.09.2016.pdf},
year  = {2016},
date = {2016-09-13},
urldate = {2016-09-13},
journal = {Italia Oggi},
number = {217},
keywords = {IT, OCSE, Royalty, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2016,
title = {Per il raddoppio dei termini si guarda l'emissione},
author = {G. D'Amico},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico_Per-il-raddoppio-dei-termini-si-guarda-lemissione_7.09.2016.pdf},
year  = {2016},
date = {2016-09-07},
urldate = {2016-09-07},
journal = {Italia Oggi},
number = {212},
keywords = {IT, penale tributario},
pubstate = {published},
tppubtype = {article}
}
@article{Millani2016b,
title = {Residenze estere al valore normale},
author = {A. Millani},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Andrea-Millani_Residenze-estere-al-valore-normale_2.09.2016.pdf},
year  = {2016},
date = {2016-09-02},
journal = {Italia Oggi},
number = {208},
keywords = {IT, transfer pricing, trasferimento residenza},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2016b,
title = {Nuovi calcoli per il profit split},
author = {F. Spurio and M.T. Carabelli},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_MariaTeresa-Carabelli-e-Francesco-Spurio_Nuovi-calcoli-per-il-profit-split_-31.08.16.pdf},
year  = {2016},
date = {2016-08-31},
journal = {Italia Oggi},
number = {206},
keywords = {intangible, IT, Linee guida, methods, OCSE, OECD, profit split, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2016,
title = {L'accertamento con adesione non è un obbligo},
author = {G. D'Amico and Qunyan Ji },
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico-e-Qunyan-Ji_Laccertamento-con-adesione-non-è-un-obbligo-30.08.2016.pdf},
year  = {2016},
date = {2016-08-30},
urldate = {2016-08-30},
journal = {Italia Oggi},
number = {205},
keywords = {accertamento con adesione, adesione, deflattivi del contenzioso, IT},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2016,
title = {Il questionario, l'arma del Fisco},
author = {G. D'Amico},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico_Il-questionario-larma-del-Fisco_26.08.2016.pdf},
year  = {2016},
date = {2016-08-26},
urldate = {2016-08-26},
journal = {Italia Oggi},
number = {202},
keywords = {documentazione, IT, questionario},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2016,
title = {Fondo di dotazione, criteri Ocse},
author = {G. D'Amico and Qunyan Ji },
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Qunyan-Ji-e-Giuseppe-DAmico_Fondo-di-dotazione-criteri-OCSE_25.08.2016.pdf},
year  = {2016},
date = {2016-08-25},
urldate = {2016-08-25},
journal = {Italia Oggi},
number = {201},
keywords = {free capital, IT, OECD, stabile organizzazione},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2016,
title = {Sentenze tributarie, doppio binario},
author = {G. D'Amico and M.T. Carabelli},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico-e-Maria-Teresa-Carabelli_Sentenze-Tributarie-doppio-binario-18.08.2016.pdf},
year  = {2016},
date = {2016-08-18},
urldate = {2016-08-18},
journal = {Italia Oggi},
number = {195},
keywords = {IT, processo tributario},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2016,
title = {Il contribuente può produrre nuovi documenti in appello},
author = {G. D'Amico and M.T. Carabelli},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Maria-Teresa-Carabelli-e-Giuseppe-DAmico_Il-contribuente-può-produrre-nuovi-documenti-in-appello_13.08.2016.pdf},
year  = {2016},
date = {2016-08-13},
urldate = {2016-08-13},
journal = {Italia Oggi},
number = {193},
keywords = {IT, processo tributario},
pubstate = {published},
tppubtype = {article}
}
@article{D'Amico2016,
title = {Transfer pricing, onere probatorio circoscritto},
author = {G. D'Amico and Qunyan Ji },
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Giuseppe-DAmico-e-Qunyan-JI_Transfer-pricing-onere-probatorio-circoscritto_9.08.2016.pdf},
year  = {2016},
date = {2016-08-09},
urldate = {2016-08-09},
journal = {Italia Oggi},
number = {189},
keywords = {IT, processo tributario, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2016b,
title = {Nuovi investimenti, primo interpello in porto},
author = {F. Spurio and A. Millani},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio-e-Andrea-Millani_Nuovi-investimenti-primo-interpello-in-porto_26.07.2016.pdf},
year  = {2016},
date = {2016-07-26},
journal = {Italia Oggi},
number = {177},
keywords = {Agenzia delle Entrate, interpello, IT, pianificazione fiscale},
pubstate = {published},
tppubtype = {article}
}
@article{Spurio2016b,
title = {Regime degli oneri a rischio},
author = {F. Spurio and G. D'Amico },
url = {http://www.studiotognolo.com/wp-content/uploads/2017/03/ItaliaOggi_Francesco-Spurio-e-Giuseppe-DAmico_Regime-degli-oneri-a-rischio_-6.7.2016.pdf},
year  = {2016},
date = {2016-07-06},
urldate = {2016-07-06},
journal = {Italia Oggi},
number = {160},
keywords = {IT, oneri documentali, transfer pricing},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2016b,
title = {Come mettere in sicurezza il patent box },
author = {P. Tognolo},
url = {https://tognolo.com/wp-content/uploads/2017/06/Italia-Oggi-Come-mettere-in-sicurezza-il-Patent-Box-mercoledì-9-Marzo-2016.pdf},
year  = {2016},
date = {2016-03-09},
journal = {Italia Oggi},
keywords = {Beps, IT, OCSE, patent box},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2016b,
title = {Patent Box Una finestra sui conti},
author = {P. Tognolo},
url = {https://tognolo.com/wp-content/uploads/2017/06/Italia-Oggi-Patent-Box-Una-finestra-sui-conti-10-Febbraio-2016.pdf},
year  = {2016},
date = {2016-02-10},
journal = {Italia Oggi},
keywords = {IT, patent box},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2016b,
title = {Patent box, agenda anticipata},
author = {P. Tognolo},
url = {https://tognolo.com/wp-content/uploads/2017/06/Patent-Box-15-gen-2016.pdf},
year  = {2016},
date = {2016-01-15},
journal = {Italia Oggi},
keywords = {IT, marchi, OCSE, patent box},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2016b,
title = {Italy},
author = {P. Tognolo},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/05/Italy.pdf},
year  = {2016},
date = {2016-01-01},
journal = {Tax planning International Review BNA},
keywords = {Apa, EN, patent box, Permanent Establishments, Ruling on New Investments},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2015b,
title = {Italy: Tax Credit R&D Activity},
author = {P. Tognolo},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/05/Italy-Tax-Credit-for-RD-Activity.pdf},
year  = {2015},
date = {2015-08-01},
journal = {The Bureau of National Affairs },
keywords = {documentation requested, EN, Tax Credit},
pubstate = {published},
tppubtype = {article}
}
@article{Tognolo2015,
title = {New and Fairer Tax Rules to Attract Multinational Investment in Italy},
author = {P. Tognolo},
url = {http://www.studiotognolo.com/wp-content/uploads/2017/05/New-and-Fairer-Tax-Rules-to-Attract-Multinational-Investiment-in-Italy.pdf},
year  = {2015},
date = {2015-06-01},
journal = {The Bureau of National Affairs },
keywords = {Apa, Domestic tax Consolidation Regime, EN, Ruling on New Investments, transfer of residence},
pubstate = {published},
tppubtype = {article}
}