Equity crowdfunding: an opportunity for company development

Crowdfunding is the process by which a number of people contribute money, even small sums, to finance a business project or initiatives of various kinds using websites (“platforms” or “portals”) and sometimes receiving a reward in return. There are different types of crowdfunding. Among the most common are Reward Crowdfunding … Read more

The ‘impatriate workers’ regime and its application in football

In the context of tax relief in the professional sports sector, the system of so-called “impatriate workers”, provided for by art. 16 of Legislative Decree 147/2015, is destined to take on particular importance. The extension of this concessionary regime to professional sportsmen and sportswomen results from the disappearance of the … Read more

Categories Tax

Super-depreciation reintroduced for 2019

The so-called Growth Decree reintroduces, from April 1, 2019 until December 31, 2019, the benefit of super-depreciation, i.e. the possibility of increasing by 30% the fiscally recognized cost of assets, for the purpose of calculating the related depreciation. These are investments in tangible, capital and new goods, excluding vehicles and … Read more

Categories Tax