Italy: The case law on non-interest bearing loans and the arm’s-length principle Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners analyse a recent judicial decision which looks at the tax implications of inter-company transactions in Italy. By Barbara Scampuddu & Gian Luca Nieddu January 12 2021
New rules for Italian TP documentation: Groups may need to revise approach Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners assess the changes for businesses to consider, as Italy’s transfer pricing documentation guidance evolves to better reflect the OECD’s guidelines. By Barbara Scampuddu & Gian Luca Nieddu December 11 2020
Patent box regimes in Italy: A look at clarifications from the Revenue Agency Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners discuss the contents from the Italian Revenue Agency’s circular letter which aims to create a more accessible patent box regime. By Barbara Scampuddu & Gian Luca Nieddu November 13 2020
Deriving business opportunities from Italy’s COVID-19 measures Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners consider the investment opportunities, which have arisen from the tax relief measures introduced to revive the Italian economy, following the... By Barbara Scampuddu & Gian Luca Nieddu November 04 2020
Italy: The Supreme Court reports on the scope of the EU DRM Directive Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners take a closer look at the Italian Supreme Court’s report on the recently introduced tax dispute resolution mechanisms. By Barbara Scampuddu & Gian Luca Nieddu October 23 2020
Italy’s digital services tax still needs practical guidance Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners outline the key features of Italy’s digital services tax, and consider the work to be done by tax authorities. By Barbara Scampuddu & Gian Luca Nieddu September 30 2020
The Italian Supreme Court rules on the definition of beneficial owner Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners analyse how the Italian courts are interpreting the idea of beneficial ownership and the notion of abuse. By Barbara Scampuddu & Gian Luca Nieddu August 26 2020
Italian courts consider costs deductibility for corporate income tax Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners explore the judicial decision which noted that costs deductibility is confirmed, even if the effective supplier and invoice issuer are... By Barbara Scampuddu & Gian Luca Nieddu August 11 2020
Italy: Relaunch decree aims to restore the economy after the COVID-19 emergency Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners explain the tax breaks put forward in the government’s ambitious relaunch decree following the coronavirus pandemic. By Barbara Scampuddu & Gian Luca Nieddu July 27 2020
Italian Central Revenue permits majority stake contributions into newcos Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners discuss the recent decision which ruled that the contribution of a majority stake into a new company was not an... By Barbara Scampuddu & Gian Luca Nieddu July 03 2020
