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
Italy's new coalition government sets out its policy priorities Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners summarise the new coalition government’s policy priorities as regards the economy and tax. By Barbara Scampuddu & Gian Luca Nieddu September 27 2019
Analysing tax rules around repatriated employees and the brain gain scheme Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners analyse the new tax provisions concerning repatriated employees as well as brain gain tax advantages. By Barbara Scampuddu & Gian Luca Nieddu September 02 2019
Italy: Italian Supreme Court rules on place of effective management Gian Luca Nieddu and Barbara Scampuddu of Hager Partners analyse a Supreme Court ruling which declared a company was resident in the Netherlands because its effective management took place in... By Barbara Scampuddu & Gian Luca Nieddu August 29 2019
Italy: Undisclosed dependent agent PE in Italy: Trends and operational impacts In recent years multinational groups have, sensibly, modified their business models to keep up with globalisation and safeguard their competitiveness. By Barbara Scampuddu & Gian Luca Nieddu July 10 2019
Italian patent box regime becomes more accessible for R&D Enforced in 2015, the Italian patent box regime is an optional tax benefit allowing reduced tax for income arising from the direct or indirect use of IP assets by companies... By Barbara Scampuddu & Gian Luca Nieddu May 28 2019
Italy to stimulate foreign investment with new tax incentives Italy has implemented a growth decree designed to encourage research & development (R&D). Hager & Partners' Gian Luca Nieddu and Barbara Scampuddu discuss the key tax implications of the decrees... By Barbara Scampuddu & Gian Luca Nieddu May 03 2019
Italy: Italy implements the EU’s Anti-Tax Avoidance Directive By Barbara Scampuddu & Gian Luca Nieddu January 28 2019
Italy: Transfer pricing adjustments: VAT treatment A ruling issued on November 2 2018 by the Central Revenue has provided clarification regarding the application of the VAT regime to transfer pricing (TP) year-end adjustments occurring between related... By Barbara Scampuddu & Gian Luca Nieddu December 12 2018
