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  • Article

    The "Monti’s Measure" (Law Decree No. 201 Dated December 6th) - Italian Regional Tax (IRAP) Deduction From Individual And Corporate Income Tax (IRPEF/IRES) And New IRAP’s Deductions

    The Law Decree no. 201 dated December 6th 2011, the so-called "Monti’s measure", includes some news for:
    ItalyTax
    Batini Colombo Saottini
    Batini Colombo Saottini
  • Article

    Assets Destined To A Specific Business

    The recent so-called Reform of the Italian Corporate Law (<I>i.e.</I>, Legislative Decree no. 6 of January 17, 2003), introduced a new way to provide a corporation with the benefit of a further limited liability in addition to the general one derived from the corporation’s status.
    ItalyTax
    Studio Legale Bernascone & Soci
    Studio Legale Bernascone & Soci
  • Article

    Your New Crypto Base

    Crypto companies and exchanges are facing unprecedented pressure from financial regulators around the world, with many digital asset businesses starting to consider moving to friendlier locations.
    ItalyTechnology
    Withers LLP
    Withers LLP
  • Article

    Tax | Aggiornamento - Agosto 2023

    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...
    ItalyTax
    FIVELEX Studio Legale e Tributario
    FIVELEX Studio Legale e Tributario
  • Article

    Data Protection Legislation In Italy - Deadline Of June 30, 2004, Due To Expire Soon!

    European Directive 95/46/EC on privacy protection was implemented in Italy in 1996 by Law no. 675. This first privacy act was followed by other pieces of legislation, recently consolidated in a single code (Legislative Decree 196 of 2003, hereinafter "Privacy Code"), which came into force on January 1, 2004
    ItalyInternational Law
    Studio Legale Bernascone & Soci
    Studio Legale Bernascone & Soci
  • Article

    Temporary Admission For Yachts In EU Countries

    The temporary admission regime applies to all boats flying the flag of a non-EU country, granting them freedom of movement within the customs territory of the Union, with full exemption from customs duties...
    European UnionTax
    Arnone & Sicomo
    Arnone & Sicomo
  • Article

    Joint Liability Of The Customer And The Contractor For Tax Debts, Withholdings And Social Security Contribution

    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.
    ItalyTax
    Batini Colombo Saottini
    Batini Colombo Saottini
  • Article

    Tax Deductions And Detractions In Italy

    Italy's tax system requires payment from the first Euro earned, but offers significant relief through deductible and detractable expenses. Understanding the crucial difference between these two categories—and knowing which expenses qualify for healthcare credits, home renovation bonuses, insurance deductions, and family-related benefits—can substantially reduce your annual tax burden and maximize available credits.
    ItalyTax
    Spectrum IFA Group
    Spectrum IFA Group
  • Article

    Wealth Taxes In South America And Opportunities For HNWI Thanks To The Double Tax Treaty With Italy: A Perspective On A Convenient Fiscal Planning

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

    意大利"非住所居住地"纳税方案:所指什么,有什么要求?

    ."非住所居住地"纳税方案:定义,好处和适用条件。阅读本文,了解相关重要信息。
    ItalyTax
    Arnone & Sicomo
    Arnone & Sicomo
  • Article

    Fisco Italiano: Come Difendersi Dalle "Cartelle Pazze"

    In tempo di piena crisi economica, le cartelle esattoriali rappresentano veri e propri macigni, e gli enti preposti alla loro trasmissione i nemici numero uno.
    ItalyTax
    Giambrone
    Giambrone
  • Article

    Directors’ Management And Representation Powers Pursuant To Italian Company Law Reform

    Recently Italian Company Law has been substantially modified by Legislative Decree no. 6/2003, which entered into force on January 1, 2004. This article focuses on the changes made by this legislation ("Reform") to the rules governing the management and representation powers of directors of limited stock companies.
    ItalyWealth Management
    Studio Legale Bernascone & Soci
    Studio Legale Bernascone & Soci
  • Article

    Doing Private Equity In Italy - The Tax Perspective

    This work aims at providing general insight into the main instruments and opportunities available to foreign investors wishing to do business in Italy particularly through Italian private capital funds.
    ItalyTax
    CBA Studio Legale e Tributario
    CBA Studio Legale e Tributario
  • Article

    Italian Inheritance Tax: What It Is, How To Calculate It And Ho To Submit An Inheritance Tax Declaration

    The Italian inheritance tax is a tax due by a heir when receiving money or properties from the estate of a deceased person.
    ItalyTax
    Arnone & Sicomo
    Arnone & Sicomo
  • Article

    News On Virtual VAT Consignments From The European Court Of Justice

    The European Court of Justice has confirmed that in case of missed physical introduction of the goods in a VAT consignment, VAT at importation is not due if the same has already been paid.
    ItalyTax
    Batini Colombo Saottini
    Batini Colombo Saottini
  • Article

    The "Dormant" Companies’ New Discipline Under The Mid-August Measure (Law Decree No. 138 Dated 13.8.2011 Converted In The Law No. 148 Dated 14.9.2011.

    The Law Decree no. 138 dated 13.8.2011 (so called "Mid-August measure"), effective from 13.8.2011, has been converted into the Law n. 148 dated 14.9.2011 effective from 17.9.2011.
    ItalyTax
    Batini Colombo Saottini
    Batini Colombo Saottini
  • Article

    Refund On Income Taxes For Years From 2007 To 2011 Based On Regional Tax (IRAP) New Deductibility

    The Law Decree nr. 201/2011 converted into the Law nr. 214/2011 has modified rules to deduct the Italian Regional Tax from corporate incomes.
    ItalyTax
    Batini Colombo Saottini
    Batini Colombo Saottini
  • Article

    在意大利购买船只:购买前需要知道的一切

    在意大利购买船只:购买之前,您需要了解的所有信息和相关规定。在这里阅读所有最重要的信息。
    ItalyTransport
    Arnone & Sicomo
    Arnone & Sicomo
  • Article

    Yacht Refitting In Italy: Facilitations In Italy

    Yacht refitting in Italy: do you have a non-EU vessel? Is it worth renovating and carrying out maintenance in Italy?
    European UnionTax
    Arnone & Sicomo
    Arnone & Sicomo
  • Article

    Italy 7% Flat Tax For Pensioners

    In Italy, it is possible to take advantage of a 7% flat tax if you move to a small location in southern Italy.
    ItalyTax
    Boccadutri International Law Firm
    Boccadutri International Law Firm
  • Showing 361–380 of 454 results

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