Luca Dezzani of Dewey Ballantine discusses the issues a taxpayer must take into account when using an acquisition structure in a leveraged buy-out in Italy
A well-balanced interpretation of anti-avoidance provisions is essential if trust is to be created between taxpayers and tax authorities, according to Marco Da Re and Davide Bergami of Ernst & Young, who analyze some recent cases
Arnaldo Salvatore of Macchi di Cellere Gangemi highlights the value-added tax (VAT) issues relating to transactions concerning green certificates
Taxpayers in Italy now have another means of achieving certainty in their affairs.
Maisto e Associati analyze how the international rulings procedure is to be applied