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 taxation of foreign companies: New rules and a recent judgment By Emanuele Tozzi & Stefano Loconte March 24 2020
Private equity in Italy: The tax effects of leveraged buyouts By Daniele Carlo Trivi & Luigi Belluzzo March 24 2020
Italy’s reward for technological innovation: New tax measures and incentives By Barbara Scampuddu & Gian Luca Nieddu March 24 2020
Technological innovation leads a range of new tax credits for businesses in Italy By Barbara Scampuddu & Gian Luca Nieddu February 12 2020
VAT refunds for an Italian permanent establishment clarified By Barbara Scampuddu & Gian Luca Nieddu March 09 2020
New Italian tax decree imposes stricter evasion penalties By Barbara Scampuddu & Gian Luca Nieddu November 27 2019
Italy's new coalition government sets out its policy priorities By Barbara Scampuddu & Gian Luca Nieddu September 27 2019
Analysing tax rules around repatriated employees and the brain gain scheme By Barbara Scampuddu & Gian Luca Nieddu September 02 2019
Adapting transfer pricing policies to cope with COVID-19 By Carola Valente & Federico Vincenti March 25 2020
Litigating in Italy: Transfer pricing dispute resolution evolves By Alfredo Fossati & Stefano Bognandi March 24 2020
Facing transfer pricing complexity in Italy: The APA strategy By Antonio Zegovin & Davide Bergami March 24 2020
Italy issues changes to the operation of country-by-country reporting By Antonella Della Rovere & Sara Parillo February 05 2020
Italian tax authorities continue to question entrepreneurial behaviour By Barbara Scampuddu & Gian Luca Nieddu December 17 2019
Italy: Tax authorities clarify laws on customer list transfers from a company to a perm... By Barbara Scampuddu & Gian Luca Nieddu December 17 2019
Italy: Italian Supreme Court rules on place of effective management By Barbara Scampuddu & Gian Luca Nieddu August 29 2019
Italy: Italian entry tax in merger operations By Barbara Scampuddu & Gian Luca Nieddu January 22 2020
Evaluating TP policies in loss-making companies By Antonella Della Rovere & Federico Vincenti November 25 2019
Netflix under investigation for unpaid taxes in Italy By Barbara Scampuddu & Gian Luca Nieddu November 07 2019
Italy: Italy issues guidelines on prevention of tax evasion By Barbara Scampuddu & Gian Luca Nieddu October 15 2019
