Annual Tax Director 2021

During the Annual Tax Director 2021, that will take place in Milan on 26 and 27 October, prof. Giuseppe Zizzo will focus on how to manage tax audits and tax litigations.

Critical aspects of taxation of IAS/IFRS companies

On 7 and 8 October 2021, a tax seminar will take place about the critical aspects of taxation of IAS/IFRS companies, in order to determine the correct taxable income and to manage the tax risk. In particular, during the first day, prof. Giuseppe Zizzo will discuss about the relation between the international accounting rules and […]

Uncostitutional the prohibition of deducting the IMU tax

In the issue no. 3/2021 of  “Rassegna Tributaria“ an article by Prof. Giuseppe Zizzo was published about the new judgment of the Constitutional Court no. 262/2020 on the deduction of IMU tax (municipal property tax) in the calculation of the business income.

New Tax Law Manual

In the new edition of the Tax Law Manual, published by CEDAM, Prof. Giuseppe Zizzo handled, as usual, the sections regarding business income, corporate income tax and corporate reorganizations.

IAS/IFRS, choices of the companies and powers of the Tax Authority

During the tax seminar organized by Paradigma, Prof. Giuseppe Zizzo spoke about the derivation principle applied in Italy, the relation between the international accounting rules and the tax legislation, and the powers of the Tax Authority to control also the right implementation of the accounting rules.

Taxation of IAS/IFRS companies and tax avoidance

On 25 and 26 May 2021, during the virtual event organized by Paradigma, Prof. Giuseppe Zizzo will speak about the taxation of companies adopting IAS/IFRS and the tax avoidance.

Constitutional doubts on “canone unico”

In the article published today in Il Sole 24 Ore, prof. Giuseppe Zizzo and Chiara Sozzi express their uncertainty about “canone unico” (a new local tax) just entered into force. It should be the solution for the fragmentation of the legislation about local taxes, but it has been regulated in a way that could be […]

Zizzo e Associati convinces judges: the purchase of own shares not preordained to the cancellation of shares does not constitute withdrawal of the shareholder

With a recent judgment, the Provincial Tax Court of Milan agreed with the tax law firm Zizzo e Associati and upheld the taxpayer’s appeal against a tax assessment in which the Tax Office had qualified the purchase of own shares followed by the cancellation of the same shares as a withdrawal of the shareholder. As […]

Value of intangible assets

On 25 February prof. Giuseppe Zizzo will speak about the value of intangible assets, the “patent box” and the tax credit for R&D, during the webinar organized by LIUC Business School and CRSL – Centro Ricerche e Studi dei Laghi.

The (new?) settlement of tax debts

On 11 February 2021 the (new?) settlement of tax debts will be discussed in a virtual roundtable. Prof. Giuseppe Zizzo will focus on the structure and the aim of this settlement also in relation to other similar tax settlements.

Published “Tax and Covid crisis: to reform or to rebuild business income?”

In the volume “La fiscalità d’impresa nella legislazione da Covid“, edited by Cacucci editore in 2021 and regarding the issue of corporate taxation in the Covid legislation, prof. Giuseppe Zizzo wrote the essay “Il Fisco al tempo della crisi: riformare o rifondare il reddito d’impresa“.