{"id":89,"date":"2024-02-28T13:22:03","date_gmt":"2024-02-28T13:22:03","guid":{"rendered":"https:\/\/studiobampo.wgcomunicazione.it\/?page_id=89"},"modified":"2026-02-09T15:23:33","modified_gmt":"2026-02-09T14:23:33","slug":"blog","status":"publish","type":"page","link":"https:\/\/studiobampo.it\/en\/blog\/","title":{"rendered":"Blog"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"89\" class=\"elementor elementor-89\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50ac3c6 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"50ac3c6\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4f2968a\" data-id=\"4f2968a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59ca188 elementor-widget elementor-widget-heading\" data-id=\"59ca188\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Blog<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd9de17 elementor-widget elementor-widget-pp-breadcrumbs\" data-id=\"dd9de17\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;breadcrumbs_type&quot;:&quot;seopress&quot;}\" 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data-settings=\"{&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:40,&quot;sizes&quot;:[]},&quot;pagination_type&quot;:&quot;load_more_infinite_scroll&quot;,&quot;load_more_spinner&quot;:{&quot;value&quot;:&quot;fas 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class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1766 post type-post status-publish format-standard category-novita tag-imposta-sostitutiva tag-legge-di-bilancio-2026 tag-rivalutazione-delle-partecipazioni tag-tassazione-delle-plusvalenze\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/studiobampo.it\/en\/rivalutazione-delle-partecipazioni-legge-di-bilancio-2026\/\" >\n\t\t\t\tRevaluation of Shareholdings - Italian Budget Law 2026\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadmin\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 9, 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Revaluation of Shareholdings:\ntax benefits reduced with the new 21% substitute tax<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1774 post type-post status-publish format-standard category-novita\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/studiobampo.it\/en\/cessione-di-quote-societarie-e-rinuncia-al-diritto-dopzione\/\" >\n\t\t\t\tTransfer of company shares and waiver of option rights\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadmin\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 2, 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Transfer of company shares and waiver of option rights<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1742 post type-post status-publish format-standard category-novita tag-assetti-organizzativi-per-mprese tag-flussi-di-cassa tag-organi-di-controllo tag-organizzazione-interna tag-responsabilita-civile\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/studiobampo.it\/en\/assetti-organizzativi-adeguati-obblighi-rischi-e-soluzioni\/\" >\n\t\t\t\tAppropriate organisational structures: obligations, risks and solutions\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadmin\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tOctober 18, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Appropriate organisational structures: obligations, risks and solutions for small businesses<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1726 post type-post status-publish format-standard category-novita tag-analisi-composizione-proventi tag-cfc tag-controlled-foreign-companies tag-d-l-n-84-2025 tag-imposta-minima-nazionale-equivalente tag-imposta-sostitutiva\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/studiobampo.it\/en\/controlled-foreign-companies-cfc-le-novita-operative-per-il-2024-2025\/\" >\n\t\t\t\tCFC - operational changes for 2024\u20132025\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadmin\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tOctober 13, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Controlled Foreign Companies: practical summary for companies and groups with foreign subsidiaries<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1733 post type-post status-publish format-standard category-novita tag-attivita-economica-reale tag-corte-di-cassazione tag-esterovestizione tag-parere-della-cassazione tag-principio-di-effettivita\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/studiobampo.it\/en\/esterovestizione-per-la-cassazione-in-alcuni-casi-non-e-contestabile\/\" >\n\t\t\t\tForeign tax residence: the opinion of the Supreme Court\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadmin\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tOctober 9, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Foreign tax residence: the Italian Supreme Court confirms that it cannot be challenged when the foreign activity is genuine<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1718 post type-post status-publish format-standard category-novita tag-assicurazioni-sulla-vita tag-benefici-fiscali tag-benefici-previdenziali tag-polizze-unit-linked tag-rischio-demografico tag-tax-deferral\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/studiobampo.it\/en\/polizze-unit-linked\/\" >\n\t\t\t\tUnit-Linked Policies\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadmin\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tAugust 23, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Unit-linked policies and demographic risk: aspects to consider.<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1708 post type-post status-publish format-standard category-novita tag-certificazione-qualita24oree tag-gruppo-il-sole-24-ore tag-partner-certificati tag-qualita-dei-servizi\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/studiobampo.it\/en\/rinnovo-della-certificazione-qualita24ore-per-biennio-2025-2027\/\" >\n\t\t\t\tRenewal of the Quality certification 24 hours\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadmin\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 27, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Studio Bampo Dottori Commercialisti through its service company<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1669 post type-post status-publish format-standard category-novita tag-abuso-del-diritto tag-analisi-preventive tag-misure-del-mef tag-recesso-atipico tag-valore-interpello tag-vantaggio-fiscale-indebito\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/studiobampo.it\/en\/abuso-del-diritto-le-nuove-linee-guida-del-mef\/\" >\n\t\t\t\tAbuse of rights: the new MEF guidelines\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadmin\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tApril 10, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Abuse of rights: the new MEF guidelines between<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1659 post type-post status-publish format-standard category-novita tag-agevolazione-ace tag-bilancio-in-forma-abbreviata tag-circolare-al-bilancio tag-investimenti-industria-4-0 tag-superdeduzione-per-nuove-assunzioni\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/studiobampo.it\/en\/circolare-al-bilancio-2024\/\" >\n\t\t\t\tCircular on the 2024 Financial Statements\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadmin\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMarch 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>It is with pleasure that we highlight the recent publication of our<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1652 post type-post status-publish format-standard category-novita tag-detrazione-in-base-a-figli-a-carico tag-detrazioni-fiscali tag-detrazioni-fiscali-per-ristrutturazione-edilizia tag-detrazioni-in-base-al-reddito tag-legge-di-bilancio-2025 tag-novita-fiscali-dal-2025\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/studiobampo.it\/en\/detrazioni-fiscali-per-spese-di-ristrutturazione-edilizia-dal-2025\/\" >\n\t\t\t\tTax Deductions for Building Renovation Expenses from 2025\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadmin\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMarch 13, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>The 2025 Budget Law introduced important changes regarding<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1643 post type-post status-publish format-standard category-novita tag-aggiustamenti-da-transfer-pricing tag-deducibilita-costi tag-indicatori-di-redditivita tag-principio-libera-concorrenza tag-rilevanza-fiscale\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/studiobampo.it\/en\/transfer-pricing-adjustments-rilevanza-fiscale\/\" >\n\t\t\t\tTransfer Pricing Adjustments - Tax Relevance\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadmin\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 27, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Transfer Pricing Adjustments - Tax Relevance and Tax Deduction<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1408 post type-post status-publish format-standard category-novita tag-cripto-asset tag-detrazioni-edilizie tag-legge-di-bilancio tag-normativa-fiscale tag-riduzione-aliquote-irpef tag-riduzione-temporanea-ires\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/studiobampo.it\/en\/sintesi-della-legge-di-bilancio-per-il-2025\/\" >\n\t\t\t\tSummary of the 2025 Budget Law\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-author\">\n\t\t\tadmin\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 31, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>The Budget Law for 2025 introduces several changes<\/p>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t\t\t<span class=\"e-load-more-spinner\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle-notch\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288 39.056v16.659c0 10.804 7.281 20.159 17.686 23.066C383.204 100.434 440 171.518 440 256c0 101.689-82.295 184-184 184-101.689 0-184-82.295-184-184 0-84.47 56.786-155.564 134.312-177.219C216.719 75.874 224 66.517 224 55.712V39.064c0-15.709-14.834-27.153-30.046-23.234C86.603 43.482 7.394 141.206 8.003 257.332c.72 137.052 111.477 246.956 248.531 246.667C393.255 503.711 504 392.788 504 256c0-115.633-79.14-212.779-186.211-240.236C302.678 11.889 288 23.456 288 39.056z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\n\t\t\t\t<div class=\"e-load-more-anchor\" data-page=\"1\" data-max-page=\"5\" data-next-page=\"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/pages\/89\/page\/2\/\"><\/div>\n\t\t\t\t<div class=\"e-load-more-message\">Niente pi\u00f9 post da mostrare<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Home<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-89","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/pages\/89","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/comments?post=89"}],"version-history":[{"count":3,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/pages\/89\/revisions"}],"predecessor-version":[{"id":1762,"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/pages\/89\/revisions\/1762"}],"wp:attachment":[{"href":"https:\/\/studiobampo.it\/en\/wp-json\/wp\/v2\/media?parent=89"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}