The main area of application is transfer pricing, in particular advance pricing agreements.

The Finance Act 2014 clarifies the conditions that must be met to deduct losses on receivables.

Con comunicato stampa del 18 gennaio 2018 l'IVASS ha informato che, grazie alla collaborazione dell'Agenzia delle Entrate, d'ora in avanti potrà eseguire l'incrocio tra i codici fiscali degli assicurati...

Starting from January 1st, 2019, Italy adopted (through Legislative Decree no. 145/2018) the so-called EU "Anti-Tax Avoidance Directive"...

The Italian Tax Authority has issued new clarifications on corporate welfare plans, addressing key questions about education expense reimbursements and family care support. These rulings establish important guidelines for employers regarding tax treatment of welfare benefits, including provisions for elderly care and documentation requirements to prevent double tax benefits.

Italy's new tax strategy aimed at attracting wealthy foreigners will seriously dent the advantages offered by other countries.

Football icon Cristiano Ronaldo's transfer this summer to Juventus has not only excited the fans, but also sparked discussions about the tax implications of his transfer to the club.

If you are buying a house in Italy and are intending on benefitting from the system of detractions and deductions for the costs of building and renovating your property...

On August 7, 2024 the Italian Council of Ministers approved a law-decree that introduced, inter alia, an increase from Euro 100,00.00 to Euro 200,000.00 of the yearly substitute tax on foreign-sourced income and foreign assets held by individuals.

Following recent rumors, the Italian tax authorities have now introduced a 'technical' extension of 30 days to the original 30th September 2015 deadline for the country's Voluntary Disclosure programme.

As a rule, if a nonresident lender grants a loan to an Italian resident borrower, the interest paid on the loan is subject to a 26 percent withholding tax in Italy.

In the Tax decree of 25 December 2019 linked to the Budget Law for 2020, which has now been converted into law, tax benefits for workers returning from abroad

Law Decree No. 91 of June 24, 2014 has broadened the scope of the withholding tax exemption applicable to eligible nonresident investors on certain debt-like securities.

The Finance Act 2014 amended the tax regime applicable to financial leases for corporate income tax purposes.

Over the years there have been a few tweaks made to the rules, but these have generally had the effect of making it more accessible (unlike what has happened to some other tax regimes available for new residents).

The Italian map of tax havens has changed. On 2 March 2015, the special window offered by Italian Law n. 186/2014 for the signature of exchange of information agreements was officially closed.

The new Italian reporting rules affect both resident and non resident trusts, trustees, settlors, beneficiaries and foundations

Italy's Revenue Agency has issued Resolution No. 7/2026, fundamentally reshaping the VAT treatment of transaction costs in merger leveraged buy-out structures. The ruling addresses whether special purpose vehicles qualify as taxable persons and whether acquisition-related expenses can be classified as deductible preparatory costs, marking a significant departure from previous formalistic interpretations that focused narrowly on shareholding activities.

The Italian Tax Authority has issued operational instructions clarifying the application of tax relief measures introduced by the 2026 Budget Law, addressing both salary increases from contract renewals and special work allowances. These guidelines detail which income components qualify for preferential tax treatment and establish specific conditions for employees to benefit from reduced taxation rates on certain employment-related payments.

Following a European Commission complaint by the Italian Association of Chartered Accountants, Italy has aligned its VAT treatment of merger leveraged buy-out transactions with EU law.