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  • Article

    Tax | Aggiornamento - Febbraio 2024

    Il 21 febbraio 2024 è stato pubblicato in Gazzetta Ufficiale n. 43 il D. Lgs. 13/2024, at tuativo della Legge delega di riforma del sistema fiscale, in materia di accertamento tributario e concordato preventivo biennale. Il decreto è entrato in vigore il 22 febbraio 2024.
    ItalyTax
    FIVELEX Studio Legale e Tributario
    FIVELEX Studio Legale e Tributario
  • Article

    Italian New Residents' Tax Regime

    In order to promote economic development and boost the real estate market, the Italian tax authority has introduced numerous benefits to assist people who have or are considering moving their residence to Italy...
    ItalyTax
    Giambrone
    Giambrone
  • Article

Italian Non-Dom Regime: Ready To Go

Earlier than expected, the Italian tax authorities have issued further implementation measures that have enhanced the new res non-dom rules...
ItalyTax
Withers LLP
Withers LLP
  • Article

    Withholding Tax On Overseas Money Transfers To Italy?

    I would like to bring up the subject of taxation on money transferred into Italy by Italian residents. Over the years, there has been confusion about whether Italy applies a withholding tax on incoming transfers from abroad.
    ItalyTax
    Spectrum IFA Group
    Spectrum IFA Group
  • Article

    A New Place To Be For The Taxation Of Workers And Sport Stars

    Italy is endeavouring to reach a leading international position for attracting new residents by strengthening tax incentives for the relocation of workers and professionals (the "Regime").
    ItalyTax
    Withers LLP
    Withers LLP
  • Article

    How To Benefit From Flat Tax For Pensioners Who Transfer Their Residence To Italy

    The legislator's aim is to attract to Italy people with an high level of professional and educational background, HNWI and other investors.
    ItalyTax
    Loconte & Partners
    Loconte & Partners
  • Article

    New Italian Exemption Law To Attract Human Capital

    The new Finance Law 2017 aims at putting Italy in a competitive position in order to attract people and organizations, and proposes an evident and remarkable reduction of tax on foreign income...
    ItalyTax
    Eptalex
    Eptalex
  • Article

    The Italian Legislative Decree Implementing The Global Minimum Tax Is Available For Consultation Until 1 October

    It is under consultation until 1 October 2023, the Italian draft legislative decree that will implement Directive 2022/2523/EU for the introduction...
    ItalyTax
    Macchi di Cellere Gangemi
    Macchi di Cellere Gangemi
  • Article

    110% Tax Deduction Enacted For Certain Energy And Anti-Seismic Works On Existing Buildings

    The Situation: For years, the Italian tax system has provided for certain tax deductions from income taxes in case of building restoration works.
    ItalyTax
    Jones Day
    Jones Day
  • Article

    Exchange Of Information And Italians With Overseas Tax Residence: Italian Tax Authorities Gain Significant New Tax Audit Powers

    Italy's tax authorities have taken steps to increase the volume of tax investigations it conducts by issuing new guidelines on 'selected lists' of Italians who have relocated their tax residency to a foreign jurisdiction.
    ItalyTax
    Withers LLP
    Withers LLP
  • Article

    Doppelbesteuerung in Italien: Was bedeutet und wie kann man sie vermeiden?

    Doppelbesteuerung bezeichnet die Situation, in der zwei verschiedene Staaten (d.h. der Staat, in dem das Einkommen erwirtschaftet wurde einerseits, und der Saat in dem der Steuersubjekt seinen steuerlichen Wohnsitz hat) ...
    ItalyTax
    Arnone & Sicomo
    Arnone & Sicomo
  • Article

    Issues New Tax Guidance On Carried Interest

    The Italian tax authorities have released their official guidelines (Circular no. 25/E of 16 October 2017 – the "Circular")...
    ItalyTax
    Withers LLP
    Withers LLP
  • Article

    Italian Flat Tax Regime And The Applicability Of The Double Taxation Treaty: The Case Of Italy-Switzerland Treaty

    To support the economic, scientific and cultural development of Italy, the Italian Tax system provides numerous benefits for people who move their residence to Italy.
    ItalyTax
    SLCLEX
    SLCLEX
  • Article

    Italy Attracts Foreign Investment With New Investment Fund Tax Rules On Permanent Establishment

    Cross-border fund investments often require the Manager to carry out managerial activities in the jurisdiction where the target company is located. In such cases, there is a risk...
    ItalyTax
    Withers LLP
    Withers LLP
  • Article

    Budget Law 2024 - Taxation On The Creation Of The Real Estate Rights

    Bad news from the Law No 213 of 30.12.2023 (s.c. Budget Law 2024) on the creation of real estate rights: by amending art. 9 § 5 and introducing the new art. 67 § 1 let. h) of Law Decree 917/1986...
    ItalyTax
    IPG Lex&Tax
    IPG Lex&Tax
  • Article

    How To Get Italy Residency?

    High Net Worth Individuals can become residents, later permanent residents in Italy through an exclusive tax status agreement.
    ItalyTax
    Discus Holdings
    Discus Holdings
  • Article

    The Regularisation Of Cryptocurrencies Under The Budget Law 2023

    Overcoming the previous approach of the Italian Revenue Agency, which wanted to equate them with foreign currencies, the Budget Law 2023 (No. 197/2022)...
    ItalyTechnology
    IPG Lex&Tax
    IPG Lex&Tax
  • Article

    Italian Beneficiaries Of Non-Italian Irrevocable And Discretionary Trusts Are Required To Tax Monitoring Obligations (Section RW Of The Tax Return)

    With the recent Tax Ruling (Interpello) No. 693/2021 of 8th October 2021, the Italian Tax Authorities clearly addressed a debated tax monitoring obligation of Italian beneficiaries of foreign discretionary...
    ItalyTax
    Caiazzo Donnini Pappalardo & Associati
    Caiazzo Donnini Pappalardo & Associati
  • Article

    The European Court Of Justice Denies That VAT Must Always Be Paid In Full In Concordato Preventivo

    A company filed a concordato preventivo proposal with the Court of Udine, providing for full payment of certain secured creditors and for partial payment of some lower ranking secured creditors...
    ItalyTax
    ADVANT Nctm
    ADVANT Nctm
  • Article

    Discussion Report On Italian Law

    Take a look at our discussion report on the Italian Law No. 147 of 27 December 2013 (the so-called "2014 Stability Law").
    ItalyTax
    TMF Group BV
    TMF Group BV
  • Showing 101–120 of 196 results

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