- Publications


Year 2014

Liability for tax debts in spin-offs

AUTHORS: Marco Rescigno and Paola Carrara
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Norme & Tributi (Standards and Taxes)

DESCRIPTION: Analysis of the regulatory references in terms of liability between companies involved in spin-off operations also in consideration of ruling no. 549/14 issued by the Tax Commission of Rome.

September 2014

European reform in the auditing of financial statements

AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)

DESCRIPTION: EU Directive 2014/56 on the audit of annual accounts and consolidated accounts was published in the Official Journal of the European Union, as well as EU Regulation no. 537 of 16/04/2014 on the audit requirements for public-interest entities

Year 2012

Good Governance

AUTHORS: Andrea Scafidi, Franco Morganti and Marco Rescigno
EDITED BY: Nedcommunity

DESCRIPTION: Good Governance - Small guide for directors of public companies and entities, in particular those that a Municipality designates as directors in its wholly owned companies or subsidiaries.

September 2011

Consultation of guidelines for the organisation of Board of Auditors in charge of the statutory audit

AUTHORS: Study group: Daniele Bernardi (Committee Chairman), Claudio Badalotti, Angelo Fiori, Gaspare Insaudo, AnnaMaria Magro, Marco Rescigno, Mario Difino
PUBLISHING COMPANY: Commissione Controllo Societario Milano

DESCRIPTION: Response to consultation on the document: “Guidelines for the organisation of the Board of Auditors in charge of the statutory audit.”

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