36 results found

The Italian Government published the Ministerial Decree of 9 August 2016 (the "Decree") that amended the list of countries and territories "allowing an adequate exchange of information with the Italian Tax Authorities"...

In 2017, Italy introduced a specific tax provision regarding short-term tenancies having a duration of not more than 30 days (as per Article 4 of Legislative Decree n. 50 of 2017...

The draft 2021 Budget Law – still subject to further analysis and to be discussed by the Italian Parliament over the next month.

European Union subsidiaries and their directors face increasing scrutiny when applying reduced withholding tax rates under double taxation treaties and EU directives.

With few decisions of the beginning of July the Italian Supreme Court (Corte di Cassazione) decided that the withholding tax levied on dividend distributions made by...

The Italian Tax Authorities, through Ruling no. 379/2019 issued on September 11, 2019 (the Ruling), have clarified the tax treatment of interest on loans paid by Italian tax resident

The recent Italian Tax Decree 2020 (Decree-Law no. 124 of 26 October, 2019, converted into Law no. 157 of 9 December, 2019, containing "

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...

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.

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.

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

With the important decision no. 25698 of September 1, 2022, the Supreme Court recognized the right of Italian resident individuals receiving foreign dividends...

On August 14, 2020, the Italian Government adopted Law Decree No. 104 (the "Decree") that introduces new tax measures to mitigate the effects of the ongoing Coronavirus Disease 2019...

I would like to bring up the subject of taxation on money transferred into Italy by Italian residents. Over the years, there has been confusion about whether Italy applies a withholding tax on incoming transfers from abroad.

Si torna a parlare di contratti di appalto ed impatto delle nuove norme, recentemente introdotte, sui rapporti di lavoro.