Transfer pricing e valore in dogana: comparazioni e prospettive di coordinamento

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IL GRUPPO D’IMPRESE: DISCIPLINA FISCALE E NORMATIVA ANTIELUSIVA NELL’ESPERIENZA GIURIDICA ITALIANA

O artigo examina a disciplina fiscal antielusiva no direito italiano. Com a reforma do Direito Societário, a partir do Dec. Leg. n. 6, de 17 de janeiro de 2003, foi introduzida pela primeira vez uma disciplina do fenômeno de quo, em referência à expressão “direção e coordenação de uma empresa”. Algumas das possíveis implicações da normativa antielusiva também são examinadas

Profili fiscali delle operazioni straordinarie di impresa nell’esperienza giuridica italiana

Le operazioni straordinarie comprendono una serie di eventi estranei alla gestione ordinaria dell’impresa, che implicano un cambiamento significativo e radicale nell’originario assetto gestionale ed organizzativo della stessa. Esse sono tipicamente orientate alla riorganizzazione dell’attività d’impresa, indipendentemente dallo schema contrattuale che le caratterizza. La disciplina tributaria italiana sembra orientata a favorire, senza particolari distinzioni, il compimento di tali operazioni straordinarie o di riorganizzazione dell’attività d’impresa, con la previsione del principio della neutralità fiscale e di varie forme di agevolazioni

Imposta sui servizi digitali e nuove tendenze della fiscalità europea

  L’economia digitale sta imprimendo un radicale cambiamento nel modo tradizionale di concepire la fiscalità: le tradizionali regole di tassazione delle imprese appaiono sempre più inadeguate rispetto alle mutevoli caratterizzazioni dei modelli imprenditoriali e di business adottati in tale settore. Da ciò la proposta europea del 2018 di introdurre un’imposta sovranazionale sui servizi digitali. Tale proposta, sebbene non sia andata a buon fine per il veto di Irlanda, Svezia e Danimarca, ha ispirato alcuni Stati europei - tra cui l’Italia - nell’introduzione unilaterale di un’imposta sui servizi digitali. Nel presente contributo - partendo dalla prospettiva del modello europeo - si evidenziano le criticità dell’imposta sui servizi digitali introdotta in Italia dall’art. 1, commi 35-50, della L. n. 145/2018, così come modificata dall’art. 1, comma 678, l. n. 160/2019

Famiglia e gestione dei rapporti patrimoniali: profili fiscali nell’esperienza giuridica italiana

La trattazione dei profili fiscali dei rapporti patrimoniali della famiglia assume un ruolo di particolare rilevanza nell’ambito della politica economica di uno Stato, soprattutto qualora il tessuto imprenditoriale sia costituito, come in Italia, da piccole-medie imprese. Il contributo esamina, in particolare, la disciplina tributaria dell’impresa familiare, del fondo patrimoniale e dei patti di famiglia, istituti che assumono sempre più rilevanza nell’assetto dei rapporti socio-economici della famiglia.&nbsp

Improved diastolic function in type 2 diabetes after a six month liraglutide treatment

AbstractAimsTo investigate whether liraglutide improves diastolic function in type 2 diabetes.MethodsThirty-seven patients with type 2 diabetes who began liraglutide therapy between June 2013 and May 2014 were enrolled in this observational, prospective study. 26 patients received liraglutide therapy for at least 6months. The remaining 11 patients withdrew from liraglutide therapy during the first month, were started on other hypoglycaemic therapies and formed the control group. Anthropometric, metabolic and echocardiographic parameters including pulsed wave tissue Doppler imaging were evaluated at baseline and at 6months.ResultsIn the liraglutide group the early diastolic mitral annulus velocity on the lateral (e-lat) and medial (e-med) sides of the mitral annulus increased from 9.2±3.4 to 11.6±4.7cm/s (p<0.001) and from 6.9±1.7 to 8.4±2.6cm/s (p<0.003), respectively. The ratio of early-to-late velocities on the lateral and medial sides of the mitral annulus increased from 0.7±0.3 to 0.9±0.4 (p<0.001) and from 0.5±0.1 to 0.6±0.1 (p<0.02), respectively. The ratio of early diastolic mitral inflow velocity to early diastolic myocardial relaxation velocity decreased from 10.7±4.3 to 8.5±2.5 (p<0.005). No improvements in diastolic function was detected in the control group. Glucose control improved similarly in both groups: HA1bc −1.5% (−17mmol/mol) vs −1.3% (−14mmol/mol), p=0.67.ConclusionsIn patients with type 2 diabetes, 6months liraglutide treatment was associated with a significant improvement in diastolic function

Stress-induced Perioperative Depressive Symptoms

Sustained stress has been correlated with increases in cortisol levels and decreased levels of brain transmitters including serotonin or dopamine. As a result of better understanding of human pathophysiology and pain physiology, the fields of surgery and anesthesia have seen major advances in the last years.However, a high percentage of patients develop depressive symptoms following major surgery and pathogenic perspective is very complex and require an holistic approach

Is There a Crucial Link Between Vitamin D Status and Inflammatory Response in Patients With COVID-19?

Background: Hypovitaminosis D has been suggested to play a possible role in coronavirus disease 2019 (COVID-19) infection. Methods: The aim of this study is to analyze the relationship between vitamin D status and a biochemical panel of inflammatory markers in a cohort of patients with COVID-19. A secondary endpoint was to evaluate the correlation between 25OHD levels and the severity of the disease. Ninety-three consecutive patients with COVID-19-related pneumonia were evaluated from March to May 2020 in two hospital units in Pisa, in whom biochemical inflammatory markers, 25OHD levels, P/F ratio at nadir during hospitalization, and complete clinical data were available. Results: Sixty-five percent of patients presented hypovitaminosis D (25OHD ≤ 20 ng/ml) and showed significantly higher IL-6 [20.8 (10.9–45.6) vs. 12.9 (8.7–21.1) pg/ml, p = 0.02], CRP [10.7 (4.2–19.2) vs. 5.9 (1.6–8.1) mg/dl, p = 0.003], TNF-a [8.9 (6.0–14.8) vs. 4.4 (1.5–10.6) pg/ml, p = 0.01], D-dimer [0.53 (0.25–0.72) vs. 0.22 (0.17–0.35) mg/l, p = 0.002], and IL-10 [3.7 (1.8–6.9) vs. 2.3 (0.5–5.8) pg/ml, p = 0.03]. A significant inverse correlation was found between 25OHD and all these markers, even adjusted for age and sex. Hypovitaminosis D was prevalent in patients with severe ARDS, compared with the other groups (75% vs. 68% vs. 55%, p &lt; 0.001), and 25OHD levels were lower in nonsurvivor patients. Conclusions: The relationship between 25OHD levels and inflammatory markers suggests that vitamin D status needs to be taken into account in the management of these patients. If vitamin D is a marker of poor prognosis or a possible risk factor with beneficial effects from supplementation, this still needs to be elucidated