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: 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
Italy: Intercompany charges, cost inherence and deductibility By Barbara Scampuddu & Gian Luca Nieddu October 15 2018
Italy: Mid-term update on direct and indirect taxation topics By replying to a request for advance ruling the Italian Revenue Agency has clarified some tax aspects on virtual currencies, and more specifically on the so-called bitcoins held by individuals... By Barbara Scampuddu & Gian Luca Nieddu August 24 2018
Italy: Transfer pricing: new rules for unilateral corresponding adjustments By Barbara Scampuddu & Gian Luca Nieddu July 12 2018
