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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.

Tax evasion in Italy: read here all news about criminal tax offences and their sanctions.

L'Agenzia delle Entrate con la Circolare n. 23 del 1 agosto 2023 ha fornito alcuni chiari-menti circa l'ambito oggettivo, soggettivo e le modalità applicative del D.L. n. 48 del 4 maggio 2023...

Article 13-ter of the Law Decree nr. 83 dated June 22nd 2012, converted into the Law nr. 134 dated August 7th 2012, has modified again the tax discipline of the joint liability between customer, contractor and subcontractor originally set by article 35 of the Law Decree nr. 233 dated June 7th 2006.

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

Lo scorso 1° luglio è entrata in vigore la Riforma dello Sport. Con le modifiche del 23 giugno 2023 al testo del D.lgs. 36/2021 il legislatore è intervenuto nuovamente in merito al riordino e alla riforma...

Italy has embarked on a program of economic and financial reforms to ensure the country's future sustainability and growth.

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 ...

Un fenomeno di doppia imposizione come quello appena descritto potrebbe essere eliminato dal contribuente italiano avvalendosi delle previsioni contenute nell'art. 165 del TUIR, rubricato

Release of OICR units: new opportunity with aspects to be clarified

Real estate investments in Italy are mainly carried out via one (or a combination) of the following types of investment vehicles.

Are partnerships that are established under the laws of your jurisdiction tax transparent in your jurisdiction? Is there any other type of entity that is capable of being established under the laws of your jurisdiction ...

La declinazione del concetto di "beneficiario effettivo", presente dal 1977 nel Modello di Convenzione OCSE (ma che non trova in esso una definizione in positivo), nonché nella Direttiva 2003/49/CE...