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
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
