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.

Recent guidance for tax inspectors in Italy shows greater focus on cross-border transactions.

Smart working all'estero: si rischia di pagare più tasse? Si incorre in una doppia imposizione fiscale? Leggi tutto qui.

In recent years, the Italian legislature has adopted many legislative measures in the fiscal field aimed at making Italy more attractive and competitive...

With 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...

Countries that account for the 22% of the South America continent have a wealth tax, they are Argentina, Bolivia, Uruguay, Venezuela and Colombia.

The constant attention of the Italian Tax Administration for exchanges made with operators established in the so called "black-listed" countries and the difficulty, for the tax payer, to obtain the disapplication of the rules enforcing the non-deductibility of those costs, make the discipline foreseen by article 110, paragraph 10 of the Republic Presidential Decree nr. 917 dated December 22nd 1986 a recurrent theme of tax assessments and particularly sensitive for those companies working with fo

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...