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Deutschland DE
Paris FR

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Deutschland DE
Paris FR

© 2026 Legalease Ltd. All rights reserved

Registered company in England & Wales No. 02427356 VAT GB 321 5727 22

Registered address: 188 Fleet Street, London, EC4A 2AG

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Article
International And EU Measures For The Protection Of Cultural Heritage: Towards Broader Use Of Tax Breaks To Stimulate Private Engagements
This article discusses international and EU regimes providing incentives to finance cultural undertakings.
ItalyTax
Puri Bracco Lenzi e Associati
Article
Tax Update – 01.19.2015: Updates For International Taxation From 2015
The Legislative Decree 175/2014 has been published on the Italian Official Gazette nr. n. 277/2014, bringing the first important fiscal simplifications foreseen by the Law 23/2014.
ItalyTax
Batini Colombo Saottini

Article

Sicily IRPEF Refund 2026: Up To 60% For New Residents

Sicily offers new residents moving from abroad a substantial IRPEF refund of up to 60% for three years, provided they meet specific residence, income, and property investment requirements. This regional grant aims to attract workers and pensioners to the island, particularly to smaller municipalities with fewer than 5,000 inhabitants.

ItalyTax

Boccadutri International Law Firm

The Tax Regimen For Corporate Gifts - Income Tax, Regional Tax (IRAP) And VAT

The awareness of gifts by enterprises and professionals represents an usual habit, particularly under festivities and anniversaries.

Batini Colombo Saottini

The Proof For Exchanges Within The EU: Tax Update - 04.03.2013

The Italian Tax Agency has recently disclosed its approach on the elements that sellers have available to prove the actual physical transfer of goods to the member state of the purchaser.

Batini Colombo Saottini

A New Definition Of Permanent Establishment In Italian Domestic Income Tax Law

Effective January 1, 2018, Italy's 2018 Budget Law significantly amended the domestic definition of permanent establishment and implemented certain O.E.C.D. guidelines set forth under B.E.P.S. Action 1...

Compulsory Invoicing For Extraterritorial Exchanges

The national law receiving the EU Directive nr. 2010/45 has extended the obligation of invoicing to exchanges not subject to VAT for lack of the territorial principle.

Batini Colombo Saottini

Principali novità in materia fiscale

Tutte le novità in materia di imposte dirette e indirette, accise, accertamento e riscossione, credito d'imposta per i costi di consulenza sostenuti dalle PMI che intendono quotarsi, e proroghe.

LCA Studio Legale

New Rules For Tax Credits Off-Set (Compensation) In Case Of Tax Delinquent Court-Ordered Debts - Clarifications From The Italian Tax Agency

Art. 31 of the Law Decree n. 78 date May 31st 2010 converted into Law no. 122 dated July 30th 2010 has foreseen, starting from January 1st 2011, tax credits' off-sets, in payment forms F24, under the presence of delinquent court-ordered tax debts exceeding the amount of Euro 1.500,00 if their payment deadline has expired

Batini Colombo Saottini

Si Al Foreign Tax Credit Sui Dividendi Di Fonte Estera

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

LCA Studio Legale

1998 Tax Developments: Regional Tax on Productive Activities (IRAP) for Manufacturing Enterprises, Professionals, Non-Residents and Other Entities

Studio Associato Legale Tributario

Tax | Aggiornamento - Settembre 2023

L'Agenzia delle Entrate con la Circolare n. 27 del 7 settembre 2023 ha fornito chiarimenti e istruzioni interpretative in merito alle disposizioni contenute nel D.L. n. 11/2023 del 16 febbraio 2023 ("Decreto Cessioni")...

FIVELEX Studio Legale e Tributario

REFORM OF CAPITAL INCOME AND CAPITAL GAINS

ItalyFinance and Banking

Evoluzioni Fiscali del 1998: Imposta Regionale sulle Attività Produttive (IRAP) per le Imprese Manifatturiere, i Professionisti, i Non Residenti e Altri Soggetti

Studio Associato Legale Tributario

Flat Tax For New Residents In Italy, Present And Future

Discover the preferential tax regime under Article 24 bis of the TUIR for new residents in Italy: requirements, latest amendments (Decree Law 113/2024) and implications for international clients and returning Italian citizens.

Boccadutri International Law Firm

Stability Law 2011 (Law No. 220 Dated December 13th 2010) - Main Tax News

Law no. 220 date December 13th 2010 constitutes the Stability Law 2011 (former known as Financial Bill), effective from January 1st 2011.

Batini Colombo Saottini

LA RIFORMA DEI REDDITI DI CAPITALE E DEI CAPITAL GAINS

Release Of OICR Units: New Opportunity With Aspects To Be Clarified

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

Di Tanno Associati

New methods for packaging elimination - Environmental dues

Studio Associato Legale Tributario

New methods for packaging elimination - Environmental dues

Showing 421–440 of 454 results

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