Law Decree No. 91 of June 24, 2014 has broadened the scope of the withholding tax exemption applicable to eligible nonresident investors on certain debt-like securities.

The Finance Act 2014 amended the tax regime applicable to financial leases for corporate income tax purposes.

Law No. 118 of August 5, 2022, introduced important changes to the regulations governing subcontracting in productive activities and the abuse of economic dependence (Art. 9 Law 192/1998)...

Rita Dalla Chiesa ha ottenuto ragione in Cassazione in un contenzioso sul tema della non assoggettabilità ad Irap

Italy's real estate market appears to be experiencing a decline which is not matched elsewhere in Europe.

Over the years there have been a few tweaks made to the rules, but these have generally had the effect of making it more accessible (unlike what has happened to some other tax regimes available for new residents).

The Italian map of tax havens has changed. On 2 March 2015, the special window offered by Italian Law n. 186/2014 for the signature of exchange of information agreements was officially closed.

The new Italian reporting rules affect both resident and non resident trusts, trustees, settlors, beneficiaries and foundations

Italy's Revenue Agency has issued Resolution No. 7/2026, fundamentally reshaping the VAT treatment of transaction costs in merger leveraged buy-out structures. The ruling addresses whether special purpose vehicles qualify as taxable persons and whether acquisition-related expenses can be classified as deductible preparatory costs, marking a significant departure from previous formalistic interpretations that focused narrowly on shareholding activities.

The Italian Tax Authority has issued operational instructions clarifying the application of tax relief measures introduced by the 2026 Budget Law, addressing both salary increases from contract renewals and special work allowances. These guidelines detail which income components qualify for preferential tax treatment and establish specific conditions for employees to benefit from reduced taxation rates on certain employment-related payments.

Following a European Commission complaint by the Italian Association of Chartered Accountants, Italy has aligned its VAT treatment of merger leveraged buy-out transactions with EU law.

Article 1 of Law Decree no. 4 of January 24, 2014 introduced a voluntary procedure for the disclosure of unreported assets held abroad for tax purposes.

As countries across Europe reel from the consequences of the devastating economic setbacks that coronavirus has delivered...

The Italian Tax Authority has released new guidance clarifying how employers can use benefit packages to reward employees.

British businesses doing business in Europe must now finalise their preparations for the final phase of Brexit

The lure of southern Italy has just got that much greater for those people thinking of retiring to somewhere in the sun.

Italy has recently put in place a new non-dom tax system, aimed at attracting HNWIs to Italy.