Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners outline the corporate income tax, VAT and registration tax implications of the Central Revenue’s decision.
Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners analyse a recent judicial decision which looks at the tax implications of inter-company transactions in Italy.
Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners assess the changes for businesses to consider, as Italy’s transfer pricing documentation guidance evolves to better reflect the OECD’s guidelines.
Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners discuss the contents from the Italian Revenue Agency’s circular letter which aims to create a more accessible patent box regime.
Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners consider the investment opportunities, which have arisen from the tax relief measures introduced to revive the Italian economy, following the initial outbreak of the coronavirus pandemic.
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.
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.
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.
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 different.
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.
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 abuse of the law.