A case involving registration tax applied to a real estate contribution highlights the Italian tax framework’s inconsistency with the principles under a European directive, say Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici
The Italian Supreme Court has ruled that a natural person does not need to be actually subject to individual income tax to receive tax treaty protection, report Paolo Ludovici and Ludovica Lorenzetto of Gatti Pavesi Bianchi Ludovici
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 and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici highlight recent advancements in cooperative compliance programmes at the international level, with an emphasis on the Italian tax regime amid ongoing changes in legislation
Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici argue that a decision by the Italian court violates the European freedoms in treating a non-resident taxpayer differently from resident entities without justification
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