Publications
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.”