Gatti Pavesi Bianchi Ludovici

Paolo Ludovici and Pietro Bricchetto of Gatti Pavesi Bianchi Ludovici examine the most recent interpretative positions taken in Italy with regard to the taxable status and VAT deduction right of SPVs incorporated in the framework of MLBOs.

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici describe the evolution of the country-by-country report at the OECD level and under the EU directives, and consider reporting for ESG policy purposes.

Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici examine the recent judgment, which declares that even payments between resident entities must be scrutinised.