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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.

The <B>European Court of Justice (ECJ) </B>is examining a pending case raised by an Italian Tax Court regarding the <B>I</B>talian <B>R</B>egional <B>T</B>ax on <B>P</B>roductive <B>A</B>ctivities (<B>IRAP</B>) compatibility with the Sixth VAT Directive (77/388/EEC).

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...

Italy's special 7% tax regime for pensioners relocating to Southern regions has been expanded to include towns with up to 30,000 residents, opening up significantly more location options with better access to essential services. Understanding the qualification requirements and strategic financial planning opportunities can help maximize the benefits of this attractive tax incentive for foreign retirees.

TMF Italy's Daniele Raimondi summarises developments and explains the difference between VAT groups and group VAT settlements.

Due diligence in mergers and acquisitions (M&A) is a multidisciplinary verification process aimed at thoroughly examining the legal, tax, financial, and operational situation of a target company before completing a merger or acquisition transaction (M&A).

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...

Aliquota IVA su imbarcazioni da diporto: tutte le novità 2021 che impattano sul noleggio di queste imbarcazioni

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.

With the Ministry Decree dated 12.12.2011, published on the Official Gazette no. 291 dated 15.12.2011, the legal interest rate, stated by article 1284 of the Italian Civil Code.

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 2017 Italian Stability Law (Law no. 232/2016) has introduced the so called "Res non dom" system (pursuant toArticle 24bis of the Italian Income Tax Consolidation Act)

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.

A new tax regime will allow qualifying workers (including sports stars and celebrities) relocating to Italy from 2020 to benefit from a substantially reduced taxation of selected incomes (from their professional activity...

With the Flat Tax, a fixed tax for those who decide to move country, post-Brexit Italy opens its doors to the rich and is adapting to the rest of Europe.

Nazionalizzazione barche da diporto extra UE: conformità, tassa di importazione e tutte le novità.