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Colombian singer Shakira, was also ordered to pay more than €20 million in back taxes to Spain

Cash pooling arrangements are widely used by multinational groups to improve liquidity and financial efficiency through centralised treasury management.

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

Il 6 agosto 2019, l'Amministrazione Federale delle Contribuzioni ("AFC") ha pubblicato sul Foglio federale una richiesta di informazioni pervenuta dalle autorità fiscali italiane nel dicembre ...

The tax regime comes with an additional exemption from wealth taxes on foreign assets.

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...

Individuals who move their fiscal residence to Italy may opt for a substitute income tax regime on foreign income by a payment of a yearly substitute tax of Euro 100,000.

L'articolo 60 del d.l. n. 50 del 24 aprile 2017, pubblicato in G.U. 24 aprile 2017 (di seguito "Decreto"), disciplina il regime fiscale applicabile ai redditi derivanti dalla partecipazione ad OICR...

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.

When applicable to their specific situation, TMF Italy can provide detailed information to clients on how to benefit from such a tax regime.

Following the example of other OECD countries, Italy introduced a voluntary disclosure programme at the beginning of 2014.

Those who reside in Italy and own real estate properties abroad, whether located in EU or non-EU countries, are subject to a wealth tax on foreign immovable properties...

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.

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...