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
Italy’s reward for technological innovation: New tax measures and incentives Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners outline how Italy will seek to reward businesses who strive for technological excellence through increased research and development (R&D) investments... By Barbara Scampuddu & Gian Luca Nieddu March 24 2020
VAT refunds for an Italian permanent establishment clarified Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners explain the latest clarifications following the recent change in law on VAT refund requests. By Barbara Scampuddu & Gian Luca Nieddu March 09 2020
Technological innovation leads a range of new tax credits for businesses in Italy Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners outline how Italy will seek to reward businesses who strive for technological excellence. By Barbara Scampuddu & Gian Luca Nieddu February 12 2020
Italy: Italian entry tax in merger operations Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners explain the latest clarifications on entry tax associated with mergers by incorporation in Italy. By Barbara Scampuddu & Gian Luca Nieddu January 22 2020
Italian tax authorities continue to question entrepreneurial behaviour Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners discuss how tax authorities in Italy continue to try and keep close tabs on the behaviour of entrepreneurs by leveraging... By Barbara Scampuddu & Gian Luca Nieddu December 17 2019
Italy: Tax authorities clarify laws on customer list transfers from a company to a perm... Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners analyse the laws on customer list transfers and explain why this has been a problematic area in Italy. By Barbara Scampuddu & Gian Luca Nieddu December 17 2019
New Italian tax decree imposes stricter evasion penalties Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners consider the impact of the innovative provisions brought forward by October 2019’s law decree. By Barbara Scampuddu & Gian Luca Nieddu November 27 2019
Netflix under investigation for unpaid taxes in Italy Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners look at the Italy’s investigations into alleged tax evasion by Netflix and how it may feed into the debate on... By Barbara Scampuddu & Gian Luca Nieddu November 07 2019
Italy: Italy issues guidelines on prevention of tax evasion On August 8 2019, the Italian tax administration published Circular Letter N19/E. By Barbara Scampuddu & Gian Luca Nieddu October 15 2019
