{"id":6994,"date":"2019-01-19T10:25:37","date_gmt":"2019-01-19T09:25:37","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/ifa-seminar-maricla-pennesi-on-permanent-establishments\/"},"modified":"2026-05-05T11:48:59","modified_gmt":"2026-05-05T09:48:59","slug":"ifa-seminar-maricla-pennesi-on-permanent-establishments","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/ifa-seminar-maricla-pennesi-on-permanent-establishments\/","title":{"rendered":"IFA seminar: Maricla Pennesi on permanent establishments"},"content":{"rendered":"<p style=\"text-align: left;\">Maricla Pennesi, Partner Andersen, participates at the conference organized by the Italian branch of the International Fiscal Association (IFA) titled <em>Temi attuali di diritto tributario internazionale e dell\u2019Unione Europea (Actual topics on international and of EU fiscal law)<\/em>, which will be held on January 23.\u00a0<em>\u00a0<\/em><\/p>\n<p style=\"text-align: left;\">This first\u00a0edition\u00a0examines in depth multilateral convention so-called MLI (Multilateral convention to implement tax treaty-related measures to prevent base erosion and profit shifting).<\/p>\n<p>Maricla\u2019s speech will focus on permanent establishments. Italy&#8217;s 2018 Budget Law significantly amended the domestic definition of permanent establishment and implemented certain O.E.C.D. guidelines set forth under B.E.P.S. Action 1 (Addressing the Tax Challenges of the Digital Economy) and Action 7 (Preventing the Artificial Avoidance of P.E. Status). The 2018 Budget Law also introduced a new concept of Fixed Place P.E. enacted in the context of tax measures for the digital economy. In time, the new definition may impact other businesses as well.<\/p>\n<p>Date: 23rd January 2019<\/p>\n<p>Time: from 9:00 am\u00a0to 6:00 pm<\/p>\n<p>Location: hotel Four Seasons &#8211; Via Ges\u00f9, 6\/8 &#8211; Milan<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Maricla Pennesi, Partner Andersen, participates at the conference organized by the Italian branch of the International Fiscal Association (IFA) titled Temi attuali di diritto tributario internazionale e dell\u2019Unione Europea (Actual topics on international and of EU fiscal law), which will be held on January 23.\u00a0\u00a0 This first\u00a0edition\u00a0examines in depth multilateral convention so-called MLI (Multilateral convention [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":8484,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[49],"tags":[],"class_list":["post-6994","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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