Daniel Canola

Junior partner Gatti Pavesi Bianchi Ludovici

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Residence-based taxation gains weight under new China–Italy double taxation treaty

Paolo Ludovici and Daniel Canola of Gatti Pavesi Bianchi Ludovici highlight that the new Italy–China double taxation treaty will favour the retention of greater taxing rights based on the residence principle

Paolo Ludovici, March 03 2025
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Italian tax reform paves way to cross-border relief for tax losses

Paolo Ludovici and Daniel Canola of Gatti Pavesi Bianchi Ludovici highlight some noteworthy aspects of the envisaged introduction of a cross-border relief for tax losses in Italy, fostered by the CJEU’s case law

Paolo Ludovici, August 19 2024
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Italy introduces new linking rules to define tax residence

Paolo Ludovici and Daniel Canola of Gatti Pavesi Bianchi Ludovici say several issues are resolved by revised criteria regarding the tax residence of legal entities, but the increase in remote working creates complications

Paolo Ludovici, January 19 2024
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Italian Supreme Court rules on relief for regional tax on productive activities

Paolo Ludovici and Daniel Canola of Gatti Pavesi Bianchi Ludovici report on the extension of the creditability of foreign taxes to the Italian regional tax on productive activities, subject to the international tax treaty involved

Paolo Ludovici, October 17 2023