194 results found

As of 2017 tax year, the Italian corporate income tax standard rate is reduced from 27.5 percent to 24 percent.

Crypto assets (and activities related to the world of cryptocurrencies) are defined as digital representations of value, determined through electronic procedures and specific technologies. Taxation applies to the actual gain, which effectively constitutes income.

Le disposizioni si applicano in relazione agli investimenti effettuati nei periodi di imposta successivi a quello in corso al 31 dicembre 2016.

Con il D.L. 63/2013 (convertito con modificazioni in L. 90/2013 lo scorso 3 agosto), il Legislatore ha esteso il campo di applicazione delle detrazioni fiscali per le ristrutturazioni edilizie e per gli interventi destinati al risparmio energetico.

We Wealth ha interpellato il dott. Francesco Mantegazza, co-Managing Partner dello Studio Legale e Tributario Fivelex.

Limited liability companies and branches of foreign companies exercising commercial activities in Italy are subject to the same taxes and fiscal commitments.

The Italian government has introduced a tax rule for 2020 that makes in-kind benefits more attractive to employers.

On 17 March 2020, the Government approved a decree known as "Cura Italia" Law Decree (Law Decree No. 18 of March 17, 2020, - G.U. No. 70 of March 17, 2020) containing measures ...

Con il D.L. 212/2023, il cd Decreto Salva Superbonus, pubblicato nella Gazzetta Ufficiale n. 302 del 29 dicembre 2023, sono state introdotte misure urgenti...

The Italian Simple Partnership ("Società Semplice" or "SS") is one of the most widely used corporate structures in Italy as a vehicle for managing investments in the real estate sector, especially by family offices...

Sicily is proposing a 50% cut in personal income tax (IRPEF) to attract new residents from abroad.

Among the enterprise assets, an important role is played by the so called intangibles, which represent every good without physical consistence, but able to be evaluated and create value for the company.

Effective January 1, 2018, Italy's 2018 Budget Law significantly amended the domestic definition of permanent establishment and implemented certain O.E.C.D. guidelines set forth under B.E.P.S. Action 1...

Tutte le novità in materia di imposte dirette e indirette, accise, accertamento e riscossione, credito d'imposta per i costi di consulenza sostenuti dalle PMI che intendono quotarsi, e proroghe.

Sicily offers new residents moving from abroad a substantial IRPEF refund of up to 60% for three years, provided they meet specific residence, income, and property investment requirements. This regional grant aims to attract workers and pensioners to the island, particularly to smaller municipalities with fewer than 5,000 inhabitants.

Art. 31 of the Law Decree n. 78 date May 31st 2010 converted into Law no. 122 dated July 30th 2010 has foreseen, starting from January 1st 2011, tax credits' off-sets, in payment forms F24, under the presence of delinquent court-ordered tax debts exceeding the amount of Euro 1.500,00 if their payment deadline has expired