194 results found

L’art. 50 del Decreto Legge n. 69/2013, recante disposizioni urgenti per il rilancio dell'economia, è intervenuto nuovamente in materia di responsabilità fiscale dell’appaltatore e del committente, abrogando parzialmente la disciplina recentemente introdotta dall’art. 13-ter del Decreto Legge n. 83/2012.

Italy has positioned itself as the best country to choose as a base for doing business across Europe. Two schemes - the Budget Law - Article 24-bis of Italy's Tax Code (TUIR) launched in...

The laws providing for such tax incentives were introduced by Article 44 of Law Decree No. 78/2010 and were subject to several amendments, including Article 5, paragraph 5 of Law...

It will come as pleasant news to those Italians burdened by economic woes that authorities like Equitalia and Serit are not entirely exempt from mistakes when issuing tax demands.

Super depreciation is a term coined by the Italian press for rules referring to paragraph 91 of Italy's 2016 Stability Law.

With Ruling no. 9 of 11 January 2022, the Italian Tax Authorities provided some guidance concerning...

The Italian Supreme Court has shifted toward a substance-over-form approach in determining permanent establishment (PE) status, moving beyond formal contractual arrangements to examine...

L'Agenzia delle Entrate ha emesso la circolare n. 3 del 24 giugno 2026, fornendo importanti chiarimenti sull'applicazione della tassazione agevolata introdotta dalla Legge di Bilancio 2026. La circolare specifica quali incrementi retributivi e indennità beneficiano dell'imposta sostitutiva del 5% e del 15%, delineando i criteri di applicazione per diverse tipologie di compensi e situazioni lavorative.

With the decree of July 20, 2023, issued by the Italian Ministry of Economy and Finance, Switzerland's exit process from Italy's latest fiscal Black List, concerning individuals, is finally completed.

The Italian Government, approving the Law n. 191/2023 (hereinafter also "the Law") has converted into law the Decree No 145/2023 (so-called "Anticipi" Decree) linked to the Budget Law...

È stato pubblicato, sulla Gazzetta Ufficiale del 18 giugno 2018 n. 139.

By adding the new paragraph 49-quinquies into Article 37 of Law Decree no. 223/2006, Article 1, paragraph 94 of Law no. 213/2023 (2024 Budget Law) introduced a prohibition on credit' offset...

The Situation: For years, the Italian tax system has provided for certain tax deductions from income taxes in case of building restoration works.

In order to promote economic development and boost the real estate market, the Italian tax authority has introduced numerous benefits

High Net Worth Individuals can become residents, later permanent residents in Italy through an exclusive tax status agreement.

On August 9, 2016 the Italian Ministry of Finance issued a Decree amending the list of countries that are deemed to allow for an adequate exchange of information with Italy...