Paolo Ludovici and Andrea Mirabella of Gatti Pavesi Bianchi Ludovici comment on a judgment regarding the withholding tax exemption for outbound interest on financing received indirectly by foreign investment funds as beneficial owners
Paolo Ludovici and Daniel Canola of Gatti Pavesi Bianchi Ludovici highlight that the new Italy–China double taxation treaty will favour the retention of greater taxing rights based on the residence principle
Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici discuss the latest developments in the OECD International Compliance Assurance Programme and evaluate its role within the framework of tax certainty
Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici consider whether the regional tax on productive activities applicable to dividends distributed by subsidiaries to Italian parent companies conflicts with EU and constitutional principles
Paolo Ludovici and Andrea Mirabella of Gatti Pavesi Bianchi Ludovici explain the changes under a new legislative decree on inheritance and gift tax, and present their early thoughts on its application
Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici analyse the options excercised and choices made by Italy when transposing the provisions of the Public Country-by-Country Reporting Directive
