Gatti Pavesi Bianchi Ludovici

Paolo Ludovici and Andrea Mirabella of Gatti Pavesi Bianchi Ludovici analyse the tax authorities’ ruling on cross-border dividend withholding and the domestic capital gains exemption as applied to a Maltese trust electing corporate tax status

Paolo Ludovici, Andrea Iannaccone, and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici assess whether Italy’s reforms meet European Court of Human Rights standards on safeguards for inspections of homes and business premises

Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici analyse an Italian Supreme Court decision that addresses the tax treaty concept of a fixed base, highlighting concerns over legal certainty and double taxation