Francesco Cardone – LED Taxand

Real Estate Tax Insider No. 3/2021 – 3Q 2021 Italian Real Estate Tax News

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Real Estate Tax

By Jean-Paul Baroni, Francesco Cardone and Erminia Procopio2021-10-19T14:59:26+02:0019/10/2021Topics: Tax InsiderTags: EC Court of Justice, fixed establishment, permanent establishment, Real Estate, VAT

EU Court of Justice, Case C-931/19 – Letting a property in a Member State does not give rise

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Real Estate Tax Insider No. 2/2021 – 2Q 2021 Italian Real Estate Tax News

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Real Estate Tax

By Jean-Paul Baroni, Francesco Cardone and Irene Corda2021-08-02T11:06:21+02:0002/08/2021Topics: Tax InsiderTags: exemption regime, IRAP, IRES, Italian Supreme Court, SICAF, VAT

LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the second quarter of the year 2021.

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LED Taxand assisted Worldline in performing tax due diligence

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M&A Tax

By Francesco Cardone and Luca Galliani2021-07-16T14:52:03+02:0013/07/2021Topics: Press NewsTags: acquisition, due diligence, M&A

LED Taxand assisted Worldline in performing tax due diligence on acquisition of 80%

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“Sostegni” BIS Decree – Capital gain exemption for the participations in innovative start-up companies and SMES

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Covid-19

By Francesco Cardone2021-06-14T16:00:24+02:0011/06/2021Topics: CommentTags: capital gain, Covid-19, Innovation, Sostegni BIS Decree, start-up

Law Decree No. 73 of May 25, 2021, published in the Official Gazette No. 123 of May 25, 2021, (so called “Sostegni-Bis Decree”) introduces an exemption on capital gains

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Italian Super Notional Interest Deduction (Super ACE) for FY 2021

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Corporate Taxation

By Francesco Cardone2021-06-09T16:00:05+02:0008/06/2021Topics: Tax PillTags: ACE, CIT, Deductions, NID, refund, Sostegni BIS Decree

Article 19 of Law Decree no. 73/2021 (Sostegni bis Decree) introduced a tax incentive

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Italian Tax Opportunities: Step-Up and Realignment Regimes

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M&A Tax

By Francesco Cardone2021-05-06T17:59:34+02:0015/03/2021Topics: Tax PillTags: Intagible assets, Step-up regime

Article 110 of Law Decree 104/2020 introduced the possibility for Italian GAAP companies to

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Clarifications concerning the Italian Participation Exemption Regime

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M&A Tax

By Francesco Cardone2021-05-06T18:04:48+02:0013/02/2021Topics: Tax PillTags: financial assets, PEX regime

Capital gains deriving from the disposal of shares held in a subsidiary are subject to 1.2% CIT

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MAP under tax treaties: interests due from the date of the agreement

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Indirect Tax

By Francesco Cardone2021-05-06T18:17:38+02:0002/01/2021Topics: Tax PillTags: MAP, tax payments

Article 31-octies Law Decree 137/2020 (Decreto Ristori) added

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Draft 2021 Italian Budget Law: Impact on International Tax Rulings

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International Tax

By Francesco Cardone2021-05-07T14:16:18+02:0015/11/2020Topics: Tax PillTags: APA, assets, Budget Law, cross-border transactions, Roll-back

Taxpayers involved in international transactions can conclude agreements with the Italian Tax Authorities

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Covid-19 impact on international tax law: Italy signed agreements with France and Switzerland on taxation of cross-border and frontier workers cases

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Covid-19
International Tax

By Francesco Cardone2021-05-07T14:17:52+02:0022/09/2020Topics: Tax PillTags: Covid-19, cross-border transactions

Exceptionally and provisionally, for the application of paragraphs 1 and 4 of Article 15

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