196 results found

Tax Authorities with Provision no. 360494 of 23 November 2020 introduced substantial changes to the rules related to transfer pricing documentation that allows the non-application of penalties...

Following in the footsteps of many other countries, the Italian Government approved on 15 October 2019 the introduction of a Digital Services Tax (DST) coming into effect from 1 January 2020.

With resolution n. 46/E dated July 31, 2023, the Italian Tax Authority confirms the general application of the withholding tax exemption regime on dividends at the level of Swiss parent companies...

The Italian budget law for 2016, Law n. 208 of December 2015 ("the Budget Law"), passed by the Italian Parliament on December 22, 2015, repealed Italy's tax "blacklist" rules.

On March 17, 2020, the Government issued Law Decree No. 18 (published in the Italian Official Gazette No. 70 on the same day)

Con la pubblicazione in Gazzetta Ufficiale del d.L. n. 9/2020, emanato dal Governo italiano a fronte della situazione di straordinaria emergenza...

On 24th of October the Italian government published the second version of the Italian voluntary disclosure (VD) programme under art. 7 of Decree-Law no. 193/2016.

Con la Sentenza n. 11877, depositata in data 12 maggio 2017, la Corte di cassazione suscita nuovi dubbi sulla applicazione della imposta di registro, assoggettando al regime proprio della cession...

With reference to opaque trusts, the Circular Letter provides a distinction depending on the nature (commercial or non-commercial) of the trust as well as its residence.

The granting of surface right on agricultural lands is subject to registration tax at the rate of 15% and not 9%, as well as mortgage and cadastral taxes at the fixed amount of Euro 50...

With the aim of stimulating the investments in the Italian southern regions (s.c. "Mezzogiorno"), the Italian Government has approved a new law decree, namely the "Southern Decree"...

One of the most important innovations brought by the law reforming the tax trials (Law no. 130 of 31 August 2022) is the possibility for the parties to request, upon certain conditions, witness evidence.

New tax credits are available in Italy following the enactment of a law which includes benefits for those investing in advertising campaigns.

In its 2017 Budget, the Italian Revenue Agency introduced a benefit designed to attract and incentivise the transfer of residency of high net worth individuals to Italy.

In Italy, restructuring and distressed transactions are being driven not only by financial pressure, but also by the need to preserve businesses that are often still commercially viable. Markets have not disappeared, but the economic environment around them has changed dramatically. Energy price volatility from geopolitical uncertainty, alongside higher financing costs, have placed considerable pressure on liquidity and working capital.

Axpo Italia si appresta a rilevare i clienti luce/gas di Axopower. L'operazione è stata notificata giovedì scorso all'Antitrust

In Italy in recent years, having a tax control framework (TCF) has emerged not only as a key instrument for tax risk management and mitigation, but also as a lever for corporate value creation in extraordinary transactions...