- Publications


Year 2014

Liability for tax debts in spin-offs

AUTHORS: Marco Rescigno and Paola Carrara
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Norme & Tributi (Standards and Taxes)

DESCRIPTION: Analysis of the regulatory references in terms of liability between companies involved in spin-off operations also in consideration of ruling no. 549/14 issued by the Tax Commission of Rome.

September 2014

European reform in the auditing of financial statements

AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)

DESCRIPTION: EU Directive 2014/56 on the audit of annual accounts and consolidated accounts was published in the Official Journal of the European Union, as well as EU Regulation no. 537 of 16/04/2014 on the audit requirements for public-interest entities

Year 2012

Good Governance

AUTHORS: Andrea Scafidi, Franco Morganti and Marco Rescigno
EDITED BY: Nedcommunity

DESCRIPTION: Good Governance - Small guide for directors of public companies and entities, in particular those that a Municipality designates as directors in its wholly owned companies or subsidiaries.

Year 2011

Corporate groups

AUTHORS: Various authors
PUBLISHING COMPANY: Giappichelli Editore

DESCRIPTION: Examination of the themes concerning the setting-up of corporate groups, the different types, their organisational structure, and governance, with specific reference to the theme of management and coordination. Analysis of tax issues, of the preparation of the consolidated financial statements of Leg. Decree no. 231/2001.