The main area of application is transfer pricing, in particular advance pricing agreements.

The European Commission has formally asked Italy to amend the VAT chapter of the tax amnesty scheme it has adopted.

The Finance Act 2014 clarifies the conditions that must be met to deduct losses on receivables.

Con comunicato stampa del 18 gennaio 2018 l'IVASS ha informato che, grazie alla collaborazione dell'Agenzia delle Entrate, d'ora in avanti potrà eseguire l'incrocio tra i codici fiscali degli assicurati...

Spada Partners has established itself as a premier tax advisory firm serving businesses and families across Italy, offering comprehensive support in transactions, turnarounds, corporate finance, and M&A processes. With over 70 professionals, the firm provides dedicated expertise in tax and financial planning, governance support, and generational transitions for both domestic and international clients seeking deep connections within the Italian market.

Trusts are still alien to the Italian legal system as they are essentially based on concepts in contrast with the Italian general principles on ownership.

ICT Legal Consulting (ICTLC) Founding Partner Paolo Balboni was recently interviewed by Tax Notes journalist William Hoke.

21 countries that are now considered to have an adequate level of tax information exchange with Italy have been removed from the Italian tax blacklist.

Starting from January 1st, 2019, Italy adopted (through Legislative Decree no. 145/2018) the so-called EU "Anti-Tax Avoidance Directive"...

The Italian Tax Authority has issued new clarifications on corporate welfare plans, addressing key questions about education expense reimbursements and family care support. These rulings establish important guidelines for employers regarding tax treatment of welfare benefits, including provisions for elderly care and documentation requirements to prevent double tax benefits.

Italy's new tax strategy aimed at attracting wealthy foreigners will seriously dent the advantages offered by other countries.

Join SLCLEX for an insightful webinar on how Italy's Res Non Dom regime is revolutionizing tax residency for individuals seeking economic, scientific, and cultural opportunities in Italy.

Italy is implementing significant amendments to its Cultural Heritage Law that will take effect in April 2026, fundamentally reshaping the export certificate regime for artworks. These changes include raising value thresholds, extending validity periods, and introducing new protections for foreign artists' works, all designed to reduce administrative burdens while maintaining cultural heritage safeguards.

The Italian Tax Revenue Agency has recently refocused on several aspects of the tax debt restructuring process, including amending, in some cases, what was stated in Circular no. 16 of July 23, 2018.

Football icon Cristiano Ronaldo's transfer this summer to Juventus has not only excited the fans, but also sparked discussions about the tax implications of his transfer to the club.

If you are buying a house in Italy and are intending on benefitting from the system of detractions and deductions for the costs of building and renovating your property...

On August 7, 2024 the Italian Council of Ministers approved a law-decree that introduced, inter alia, an increase from Euro 100,00.00 to Euro 200,000.00 of the yearly substitute tax on foreign-sourced income and foreign assets held by individuals.

Following recent rumors, the Italian tax authorities have now introduced a 'technical' extension of 30 days to the original 30th September 2015 deadline for the country's Voluntary Disclosure programme.

In the Tax decree of 25 December 2019 linked to the Budget Law for 2020, which has now been converted into law, tax benefits for workers returning from abroad