196 results found

Il termine ultimo per commenti e osservazioni è fissato al 4 giugno 2024.

Law Decree no. 50, recently enacted by the Italian government, introduces a number of tax measures designed to attract new investments in Italy.

The Ministry of Economy Decree, effective from February 24th, has modified the list of territories with a privileged tax regimen, excluding San Marino.

The expression "transfer pricing" refers to an operation aimed at transferring income to another country (usually a low tax country), through the application, in infragroup transfers, of lower fees than those applied in transfers between independent companies.

Pubblicati finalmente i chiarimenti dell'Agenzia delle Entrate in tema di imposte dirette, indirette, monitoraggio fiscale e recepimento dell'orientamento espresso dalla giurisprudenza di legittimit...

Art. 1, Paragraphs 631-633 of Law N0. 178 of 30th December 2020 (published on the Official Gazette of 30th December 2020) the "2021 Budget Law" equates the tax exempt treatment of dividends...

Artists, sportspersons and entrepreneurs should be aware of the latest ruling in Italy regarding the Italian taxation of income from the exploitation of image rights.

The Italian Government has approved the Legislative Decree No 145, dated October the 18th 2023, i.e. the Tax Decree linked to the Budget Law for the financial year 2024 (currently under approval)...

Yacht seizure in Italy due to VAT non-compliance can lead to serious legal and financial consequences. Learn how to avoid Italian customs yacht seizure and protect your vessel with expert maritime legal assistance.

Originally the tax on aircraft noise was established by article 90 and subsequent to Law no. 342/2000.

On 30 July 2020, Italy implemented new legislation to target aggressive tax planning.

Il decreto legge "PNRR", approvato dal Consiglio dei Ministri del 26 febbraio scorso e appena pubblicato in Gazzetta Ufficiale, introduce un nuovo credito d'imposta relativo...

In data 5 ottobre 2023 l'ESMA ha posto in consultazione il secondo set degli standard tecnici (RTS e ITS) che specificano determinati requisiti del Markets in Crypto-Assets Regulation (MiCAR).

The Italian Government has approved Legislative Decree no. 153 of October 18th, 2023 (hereinafter also the "Decree"), implementing the EU Council Directive (EU)...

On 23 December 2016, the Bank of Italy supplemented the regulation on the collective investment management (the "Regulation") which, inter alia, implements article 46-ter of Legislative Decree. n. 58/1998...

E-commerce EU VAT: how to deal with suppliers and customers when it comes to direct or indirect e-commerce? Read all the information here.

A 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...