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ICT Legal Consulting (ICTLC) Founding Partner Paolo Balboni was recently interviewed by Tax Notes journalist William Hoke.

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

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

21 countries that are now considered to have an adequate level of tax information exchange with Italy have been removed from the Italian tax blacklist.

Italy is implementing significant amendments to its Cultural Heritage Law that will take effect in April 2026, fundamentally reshaping the export certificate regime for artworks. These changes include raising value thresholds, extending validity periods, and introducing new protections for foreign artists' works, all designed to reduce administrative burdens while maintaining cultural heritage safeguards.

The Italian Tax Revenue Agency has recently refocused on several aspects of the tax debt restructuring process, including amending, in some cases, what was stated in Circular no. 16 of July 23, 2018.

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...

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.

Rita Dalla Chiesa ha ottenuto ragione in Cassazione in un contenzioso sul tema della non assoggettabilità ad Irap

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 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.

Article 1 of Law Decree no. 4 of January 24, 2014 introduced a voluntary procedure for the disclosure of unreported assets held abroad for tax purposes.

The Italian Tax Authority has released new guidance clarifying how employers can use benefit packages to reward employees.

Italy's real estate market appears to be experiencing a decline which is not matched elsewhere in Europe.

Italy has recently put in place a new non-dom tax system, aimed at attracting HNWIs to Italy.

With decision no. 22608/2024, the Italian Court of Cassation confirms the deductibility of VAT on transaction costs incurred by the SPV in the context of merger leveraged buy-out (MLBO) transactions.

After three years of intense negotiations, on 15th January 2015 representatives of the Italian and Swiss Governments signed an agreement which spells the end of banking secrecy.