Focus Team

Digital Economy

The advent of the digital economy has disrupted traditional competitive market paradigms and current consumption patterns.

Digitization has changed every aspect of everyday life, erasing physical distances. Online commerce can take place either directly, through one’s website, or indirectly, through the digital channels of others (i.e., e-commerce platforms and e-marketplaces) online.

The complexity of these instruments created different rules (domestic tax systems, international and multilateral tax system).

The current legislative framework regarding direct and indirect taxes in the indirect e-commerce sector is subject to constant updates. The main issues are related to the localization of businesses operating and the concepts of consumption according to the legal categories (international, EU and national).

Our professions support economic operators in compliance within the framework and in financing decision in the digital field.

Through knowledge of civil, tax, administrative laws and accounting framework, e-IUS, with a dedicated focus team, provides clients with assistance regarding access to tax benefits and Web Tax.

Latest publications

COLELLA A., SBARAGLIA G.
Obblighi transfer price in fretta, Italia Oggi del 06 febbraio 2024
CHIARANDÀ G., SBARAGLIA G.
Servizi mensa e buoni pasto all’attenzione dell’Agenzia, Italia Oggi del 06 febbraio 2024
SEPIO G., SBARAGLIA G.
Modifiche alle soglie per i fringe benefit e alla concessione dei prestiti ai dipendenti, Il Fisco, 4/2024
SEPIO G., SBARAGLIA G.
Maggiorazione del costo ammesso in deduzione in presenza di nuove assunzioni, Il Fisco, 3/2024
COLELLA A., NESCI G.
Detrazione IVA salva anche in caso di fatture inattendibili. Italia Oggi del 23 gennaio 2024
SEPIO G., GUGLIELMO R.
PER LE REALTÀ DILETTANTISTICHE LA SVOLTA DELLA PERSONALITÀ GIURIDICA. IL SOLE 24 ORE 01 FEBBRAIO 2024.