Italy: The case law on non-interest bearing loans and the arm’s-length principle 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. By Barbara Scampuddu & Gian Luca Nieddu January 12 2021
New rules for Italian TP documentation: Groups may need to revise approach By Barbara Scampuddu & Gian Luca Nieddu December 11 2020
Patent box regimes in Italy: A look at clarifications from the Revenue Agency By Barbara Scampuddu & Gian Luca Nieddu November 13 2020
Italy: The Supreme Court reports on the scope of the EU DRM Directive By Barbara Scampuddu & Gian Luca Nieddu October 23 2020
Italy’s digital services tax still needs practical guidance By Barbara Scampuddu & Gian Luca Nieddu September 30 2020
Italy: Relaunch decree aims to restore the economy after the COVID-19 emergency By Barbara Scampuddu & Gian Luca Nieddu July 27 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
Italy publishes updated 2020 transfer pricing documentation guidance By Carola Valente & Federico Vincenti December 02 2020
Assessing inter-company transactions and accounting implications during economic uncert... By Carola Valente & Federico Vincenti April 27 2020
Performing a comparability analysis during an economic downturn By Carola Valente & Federico Vincenti April 23 2020
TP liabilities on criminal tax in Italy: Assessing, adopting and avoiding By Alessandro Valente & Cristina Caraccioli April 09 2020
Mutual agreement procedure rules transposed into Italian law By Carola Valente & Federico Vincenti August 28 2020
The Italian Supreme Court rules on the definition of beneficial owner By Barbara Scampuddu & Gian Luca Nieddu August 26 2020
Italian courts consider costs deductibility for corporate income tax By Barbara Scampuddu & Gian Luca Nieddu August 11 2020
Italian Central Revenue permits majority stake contributions into newcos By Barbara Scampuddu & Gian Luca Nieddu July 03 2020
Italy confirms the authorised OECD approach for attributing profits to foreign bank PEs By Barbara Scampuddu & Gian Luca Nieddu June 08 2020
Italy imposes a series of liquidity measures in reaction to the COVID-19 emergency By Barbara Scampuddu & Gian Luca Nieddu May 04 2020
Italy oversees delivery of decree worth €25 billion to manage COVID-19 By Barbara Scampuddu & Gian Luca Nieddu April 16 2020
Italy: Understanding the ‘subject-to-tax’ requirement in the PSD By Barbara Scampuddu & Gian Luca Nieddu April 01 2020
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
