{"id":12101,"date":"2020-12-02T16:27:14","date_gmt":"2020-12-02T15:27:14","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/the-administration-sets-up-a-permanent-establishment\/"},"modified":"2022-09-23T16:54:55","modified_gmt":"2022-09-23T14:54:55","slug":"the-administration-sets-up-a-permanent-establishment","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/the-administration-sets-up-a-permanent-establishment\/","title":{"rendered":"The administration sets up a permanent establishment"},"content":{"rendered":"<p><a href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/professional\/maricla-pennesi\/\" target=\"_blank\" rel=\"noopener noreferrer\">Maricla Pennesi<\/a>, Partner and head of the tax area of \u200b\u200bAndersen Italy, and Cecilia Breviglieri, Senior Associate, publish an article in the newspaper Il Sole 24 Ore (insert <a href=\"https:\/\/ntplusfisco.ilsole24ore.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Norme e Tributi<\/a>) analyzing the issue of the permanent establishment of a foreign company in Italy.<\/p>\n<p>The Supreme Tax Court with the decision n. 21693\/2020 ruled that a permanent establishment of a foreign company is set when in the territory of the State the <em>de facto director<\/em> carries out a series of business and economically relevant activity for the foreign subject.<\/p>\n<p>The article details the criteria for identifying a permanent establishment and other relevant issues for foreign companies.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Maricla Pennesi, Partner and head of the tax area of \u200b\u200bAndersen Italy, and Cecilia Breviglieri, Senior Associate, publish an article in the newspaper Il Sole 24 Ore (insert Norme e Tributi) analyzing the issue of the permanent establishment of a foreign company in Italy. The Supreme Tax Court with the decision n. 21693\/2020 ruled that [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[52],"tags":[],"class_list":["post-12101","post","type-post","status-publish","format-standard","hentry","category-press"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The administration sets up a permanent establishment - Andersen Italy<\/title>\n<meta name=\"description\" content=\"Maricla Pennesi and Cecilia Breviglieri analyze the issue of the permanent establishment of a foreign company in Italy.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/the-administration-sets-up-a-permanent-establishment\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The administration sets up a permanent establishment - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"Maricla Pennesi and Cecilia Breviglieri analyze the issue of the permanent establishment of a foreign company in Italy.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.andersen.dotandmedia.com\/en\/the-administration-sets-up-a-permanent-establishment\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Italy\" \/>\n<meta property=\"article:published_time\" content=\"2020-12-02T15:27:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-23T14:54:55+00:00\" \/>\n<meta name=\"author\" content=\"Martina Carusi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Martina Carusi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/the-administration-sets-up-a-permanent-establishment\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/the-administration-sets-up-a-permanent-establishment\\\/\"},\"author\":{\"name\":\"Martina Carusi\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/#\\\/schema\\\/person\\\/5e30d4b179e2e4a333de7a9c38e91502\"},\"headline\":\"The administration sets up a permanent establishment\",\"datePublished\":\"2020-12-02T15:27:14+00:00\",\"dateModified\":\"2022-09-23T14:54:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/the-administration-sets-up-a-permanent-establishment\\\/\"},\"wordCount\":111,\"commentCount\":0,\"articleSection\":[\"Press\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/the-administration-sets-up-a-permanent-establishment\\\/\",\"url\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/the-administration-sets-up-a-permanent-establishment\\\/\",\"name\":\"The administration sets up a permanent establishment - 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