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
Italy confirms the authorised OECD approach for attributing profits to foreign bank PEs Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners explore the Italian Supreme Court’s recent decisive judgment on the permanent establishment of a foreign bank. By Barbara Scampuddu & Gian Luca Nieddu June 08 2020
Italy imposes a series of liquidity measures in reaction to the COVID-19 emergency Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners discuss the latest tax measures adopted in Italy during the COVID-19 crisis. By Barbara Scampuddu & Gian Luca Nieddu May 04 2020
Italy oversees delivery of decree worth €25 billion to manage COVID-19 Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners outline the measures set out by Italy to assist businesses and taxpayers manage the economic impact caused by the COVID-19... By Barbara Scampuddu & Gian Luca Nieddu April 16 2020
Italy: Understanding the ‘subject-to-tax’ requirement in the PSD Gianluca Nieddu and Barbara Scampuddu of Hager & Partners analyse recent Supreme Court decisions and explain why it seems clear that EU holding company structures are facing significant challenges. By Barbara Scampuddu & Gian Luca Nieddu April 01 2020
