ArticleVento di patrimoniale - Tra dibattito politico e realtà fiscale: come Italia e Svizzera tassano la ricchezzaIl dibattito sulla tassazione dei patrimoni è tornato al centro della scena politica italiana, dividendo l'opinione pubblica tra chi la considera uno strumento di redistribuzione della ricchezza e chi la ritiene un onere incompatibile con la crescita economica. La presente analisi esamina l'approccio di Italia e Svizzera alla tassazione patrimoniale, approfondendo le prospettive divergenti e le realtà fiscali di entrambi i Paesi. ItalyTaxALTENBURGER LTD legal + tax
ArticleNew Clarifications Concerning The Taxation Of Trusts And BeneficiariesA trust is an instrument having extreme flexibility and adaptability. For those reasons, it is becoming more and more common in the field of estate and succession planning as a simple...ItalyTaxRuchelman PLLC
ArticleItaly Issues Regulations On New Register For Beneficial Owners Of TrustsThe Italian Government has published new guidance concerning a register of information on the beneficial owners of trusts. The register is not yet effective, but it is recommended...ItalyCorporate/Commercial LawWithers LLP
ArticleThe New Fiscal Incentive For High Net Worth Individual Now In ForceHerein we will focus on a new fiscal policy aiming at encouraging wealthy individuals to move their fiscal domicile within Italian borders. ItalyTaxHFG Law & Intellectual Property
ArticleCOSA RENDE STRATEGICHE LE DECISIONI DEL COLLEZIONISTASempre più spesso l'opera d'arte è considerata un bene di lusso che può soddisfare differenti desideri: l'interesse culturale, il godimento estetico, l'intento speculativo, il prestigio personale o sociale.ItalyTaxLCA Studio Legale
ArticleThe New Italian Flat Tax Regime For New Residents: Law Decree OmnibusLaw No. 143 of Oct. 7, 2024, converting, with amendments, Decree-Law No. 113 of Aug. 9, 2024 (Law Decree Omnibus), introduced important changes to the flat tax regime for new residents designed forItalyTaxArnone & Sicomo
ArticleItalian Incentive Tax Measures For Individuals Moving To ItalyAfter the entrance into force of the 2017 Finance Bill, the Italian tax framework foresees two main alternative incentive tax regimes optionally eligible by individuals who transfer in Italy their fiscal residence, ...ItalyTaxGitti and Partners
ArticleItalian IRAP And Foreign Tax Credit Under Double Tax TreatiesWith judgment No. 836/2023 published on 18 July 2023, the Italian Court of cassation ruled on the applicability of the foreign tax credit under Article 165...ItalyTaxALTENBURGER LTD legal + tax
ArticleItalian Tax Alert - 2010 Tax Audit PoliciesRecent guidance for tax inspectors in Italy shows greater focus on cross-border transactions. ItalyTaxCMS Cameron McKenna Nabarro Olswang
ArticleTax Incentives For Attracting Foreigners In ItalyIn recent years, the Italian legislature has adopted many legislative measures in the fiscal field aimed at making Italy more attractive and competitive...ItalyTaxIPG Lex&Tax
ArticleItalian Corporate Income Tax For Foreign InvestorsItalian corporate income tax (imposta sul reddito delle società, or IRES) is due by resident companies on their worldwide income. ItalyTaxWithers LLP
ArticleItaly's New Digital Services Tax Is Now In ForceWith the 2020 Budget Law, the Italian government has reshaped Italy's digital services tax (DST), mirroring the EU Commission proposal of March 2018. ItalyTaxDLA Piper UK LLP
ArticleAre Social Networks Really Free?Anyone who has attempted to subscribe to a social media platform – for cases other than premium subscriptions – would say that such subscription was free...ItalyTaxIPG Lex&Tax
Article"Never Back Down": Italian Port System Authorities Do Not Give Up And Consider Challenging The European Commission's Decision On Taxation Of Italian PortsWe are once again returning to a subject that has been on everyone's lips for years now: the taxation of Italian ports.ItalyTransportADVANT Nctm
ArticleSpecial Tax Regime For Italian "New Resident"On March 8, 2017, the Italian Tax Authorities issued Protocol No. 47060 providing for the implementation measures with respect to the special Italian non-dom tax regime introduced by the Budget Law for 2017...ItalyTaxDentons
ArticleItaly 2000: Information Technology & Internet UpdateItalyMedia, Telecoms, IT, EntertainmentRacheli & C. S.p.A.
ArticleItalian Budget Law - Taxation Measures Aim To Increase Economic GrowthThe 2016 Budget Law (so called 'Legge di Stabilità 2016'), Law no. 208 of 28 December 2015, was published in the Official Gazzette no. 302 of 30 December 2015. ItalyTaxWithers LLP
ArticleTax Evasion In Italy: Is Tax Evasion A Criminal Tax Offence?Tax evasion in Italy: read here all news about criminal tax offences and their sanctions.ItalyCriminal LawArnone & Sicomo
