Among the modules also figure withholding tax professionals, namely that which is done by a professional to a benefit received from another professional. In this case, the withholding tax is made within the scope of the invoice issued on payment of the agreed fee for the service received.

Below is an example of withholding tax by a professional.

The collecting societies of the State, Equitalia, for the tax debts can not go, in the context of enforcement proceedings, to register mortgages when the amounts owed by the taxpayer turn out to be lower than the level of 8000 €. To do this last Friday, 22 April 2011, was the Federcontribuenti in denouncing as it, in defiance of the Law number 73 of May of 2010, unfortunately in our country occur stop taking no for administrative tax debts to pay, but for amounts prescribed.

In the near future advertising will be more sexy, especially Internet-oriented and social. These are market estimates for the next five years illustrated by Google: The vision was illustrated by the management at Google, that Neal Mohan, Vice President of Product Management sector, and Barry Salzman, managing director of the unit Media & Platforms at IAB Advertising Conference The conference organized in New York last week. By 2015, "75% of display advertising will be social, while online advertising will reach a total value of 50 billion dollars."

This means that advertising will focus on the interaction with consumers who are increasingly prosumer, an individual separate from the passive role of user-buyer and more and more aware and involved in the creation, production, distribution and consumption. Users will comment more and more advertising, if the pass will be able to subscribe ... so what actually is happening already, but in an even more viral, leaving little room for the traditional forms of advertising, en route to extinction. For example, the two managers have pointed out that "half of online ads will be through viral videos, for which advertisers pay based on the views taken."

Today, where every investment must be weighed and measured, the Web is an inexhaustible source of resources.

Compared to traditional advertising media campaigns, the Internet presents a definite, substantial advantage: the ability to measure the effects of the campaign with an accuracy much wider than that achievable with traditional media. With the network becomes possible to know exactly how many potential consumers viewing that specific banner (the small banner on the homepage this or other pages of a site, generally rectangular or square, which is the online equivalent of traditional billboards or coupons) and then evaluate, according to varying criteria, campaign effectiveness based on quantitative data very solid. With tv, radio and newspapers, surveys so capillaries are simply impracticable.

The OECD (Organisation for Economic Cooperation and Development) has communicated the information contained in the preliminary estimates for last year, according to which in terms of tax burden Italy has the third step of the podium, a result that Italians would have preferred not to take home.

Italy is thus able to bypass the Belgium because of an increase in the tax burden from 43.3% of gross domestic product in 2008 to 43.5% in 2009. First of Italy for 2009 are thus, only Denmark with 48.2% and Sweden with 46.4%.

Interesting ruling by the Court of Cassation confirmed the previous two judgments of the Court and the Court of Appeal of Milan in a case related to a contract for the sale of software for industrial automation in the petrochemical industry with exclusive in favor of a licensee company , which had objected to the licensor and connected to the sale of the software to its competitor.

Both the Court that the Court of Appeal, also on the basis of the findings of the expert witness, had found that the computer program which was the subject of the contract of sale in use was to be considered different from that subsequently reworked and then sold to a third competitor of the first licensee. The Supreme Court has judged the correct logical procedure of the courts of legal merit.

Will start from March, the so-called income-ie the new form of assessment based on a specific software that will verify the congruence between the income declared by the taxpayer and the expenses incurred by him.

One of the peculiarities of this new form of assessment called "synthetic" is that the legislation provides for the obligation of all parties, in other words it is mandatory initiate adversarial proceedings before the act of correction, unlike the previous discipline which included the option of the taxpayer's justify the discrepancy between declared income and expenses.

This article proposes an analysis of the actions and resources that the government has mobilized to encourage investment in construction in both the residential component in the infrastructure, and analyzes the economic situation of the sector in which the developments are affected by the credit crunch and the need to curb spending public.

Never before in recent months, the construction industry has been the focus of political debate as leverage to boost the economy and reverse the negative cycle, it has strong relevance both in terms of incidence in the GDP (nearly 11 percent) than in terms of employment (about 8 percent of the workforce). It is estimated that every billion invested in building an active turnover of about 1.8 billion and generate employment growth of at least 23 thousand people. One example is the anti-crisis economic policy implementation in the United States providing for a federal investment in public works for 131 billion (in addition to the ordinary state resources). The Italian government - albeit with the known difficulties of Financial Statements - continued to declare that it will revive the market in both residential public and private than in public works. But, from a statistic published in the Wall Street Journal in the face of a "stimulus" in the U.S. estimated 2 percent of GDP was limited to mobilize resources for the 0.2 per cent with a "plan" party with over a year of delay and financing the works of the "objective law" provided with the "dropper".

According to the provisions of Article 54 of the Tax Code, the determination of the income of lavoroautonomo must be made exclusively on the basis of the so-called cash basis (compared to undertakings which are subject, however, to the principle of competence), with the result that, unless exceptions specifications, the same shall be the difference between the amount of compensation in cash or in kind received during the tax year, even in the form of profit sharing, and that the costs incurred in the same period during the art or profession .

This is the principle laid down by the Supreme Court in the judgment of 15 April 8626, to say the least curious because, if on the one hand reiterates a principle quite clear and widely known to those dealing with tax issues, on the other hand are notable for their interesting clarification concerning the duty of fairness and good faith which must inspire the activities of the Financial Administration.

Data from Nielsen shows that in the first half of 2010, advertising spending on the Internet grew by 14.6% and the number of companies that have chosen this medium were 2,315, out of a total of 14,776 advertisers detected.

In other words, 15.6% of companies spender has used the digital platform to spread their advertising messages with an increase of +24% compared to the same period in 2009. Even more interesting is to note that more in the first six months of 2010, companies that have invested solely in the middle Internet were 1,000 (6.7% of the total) with an increase of +42% compared to 2009.