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Showing posts with the label Taxes

The method 5W2H in the design and in the project management

  In the context of design and project management are used methods or charts ground to proceed in consolidate way to design so to not distract the designer from main objective.  One of these is the 5W2H method that it is based on seven questions or seven pivot points on which either the project or the designer have to respond and from which it cannot escape in the design process.  The seven questions are listed below:      What      Why      Where      When      Who      How      How much  In the context where it is applied the method, we have as first point WHAT that it represents the problem to solve, a product to create or an objective to reach in the context of design, of management or of communication.  We have as secont point WHY that they are the motivations to solve or the necessities that they take to design or to reach the objectives in the conte...

Art and design: the royalties and the tax authorities

    It have to clarify right from the start that the italian law n. 633 of 1941 and its updates claim that you are an author of an artwork already from creation and only the author has the rights of exploitation.  These rights can be sold partially only with a contract concluded with author otherwise they are due totally to author that it may dispose it as its pleases either as for pubblication or as for production.  It have to remember moreover that the author’s right is also ratified among the human rights.  To italian law they are added the international laws and the Berna convention signed in 1886, they ratify that for the distinctive feature of the art tipology the authors are recognized deserving of protection and they have to protect according to the law in quality of artists.  To these laws they are added the law  540 of 1972, the next law 30 of 2005 and the international law on the intellectual property derived from the work of intellect and i...

When and why to open a srl?

  Not always the vat number as independant professional is the right option. In many cases and for different type of activities it can be more useful to open a srl (limited responsability society), expecially if we have to ask for higher funding.  The srl differently from professionals have more opportunities to comply for funding because they have already as base a share capital.  When we open a srl we haven't to forget there are management expenses and some major obligations as regards a professional vat number.  Before we have to see if srl is unipersonale (unique partner) or it has more partners.  We have to remember that a srl is a legal person to which it's asssigned a fiscal code more than a vat number and it's registered in commercial chamber in a known form. At the end of year, moreover, it's obbliged to produce the accounting books certified from an auditor of accounts.  On the foundation it have to sign a memorandom of association in which they h...

To be a self-employed worker: expenses of starting activity and management

  Among the many things as self-employed worker I have inserted for ATECO codes, the main activity interested me more at the level of analysis and professional development.  It’s about organization and management not only for that I have built as visual artist, but also and expecially for the important step towards consultancy to third parts.  Among the many analysis in these years of self-employed worker I retain of particularly importance the expenses of starting activity and the expenses of management of the activity.  The expenses and the management aren’t indifferent and they are essential to understand the probabilities to hold not only the national market but also and expecially the global market.  It’s a way to evaluate the possible earnings commensurate to the management in the time and to evaluate the feasibility of self-employed work. Either in the case of starting the activity or management, the main cost is the official headquarters either for studi...

When and why to open a vat number as self-employed worker?

  It’s clear that if there are companies and they offer an indeterminate period CCNL, all persons prefer this type of work where the fiscal element is mainly of employer and to the worker is asked only to work on the job and for the classical mount of weekly hours more in case extraordinary.  It may happen that the company goes bankrupt and therefore the worker has to change the job but before the exchange there are social safety nets as mobility that in the self-employed they don’t exist.  The new professional figures expecially tied to technological development have a problem of framing from point of view CCNL and so the workers often deviate towards other contractual forms because of temporary contracts with various jobs of which the company haven’t need for inderminate period.   The italian law consents to work moreover self-employed with vat number also with others contractual forms determinate or temporary.  Previously to the opening of a vat number i...