Francesco Cardone – LED Taxand

M&A and Private Equity Tax News – Investment Management Exemption (2023 Italian Budget, article 1, paragraph 255)

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M&A Tax

By Francesco Cardone and Alma Bolognesi2023-01-18T12:50:46+01:0016/01/2023Topics: NewsTags: acquisition vehicles, foreign investments, IME, Private Equity, TP

The 2023 Italian Budget introduced the investment management exemption

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M&A and Private Equity Tax News – Tax treatment of exit bonus granted to Target’s CEO and CFO

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M&A Tax

By Francesco Cardone and Alessandra Ferranti2022-11-18T11:26:02+01:0011/11/2022Topics: NewsTags: CIT, exit bonus, IRAP, Private Equity, shareholders

In the context of a Private Equity transaction, incentive plans were granted

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M&A and Private Equity Tax News – VAT deduction on transaction costs

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M&A Tax

By Francesco Cardone and Marcello Mazzoni2022-11-18T11:26:33+01:0004/11/2022Topics: NewsTags: Private Equity, transaction costs, VAT, VAT deductibility

Private Equity funds should carefully design their acquisition structures in

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International Tax Insider No. 1/2022 – Private equity and beneficial ownership: will the Italian Supreme Court confirm a look-through approach?

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International Tax

By Francesco Cardone and Carmen Alessia d’Amico2022-04-22T11:51:31+02:0022/04/2022Topics: Tax InsiderTags: double taxation, IRD, Private Equity, real estate fund, WHT exemption

On 3 February 2022, the Second-Degree Tax Court of Milan issued a decision on a case

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Real Estate Tax Insider no 4/2021 – 4Q 2021 Italian Real Estate Tax News

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Real Estate Tax

By Jean-Paul Baroni, Francesco Cardone and Erminia Procopio2022-02-23T19:20:06+01:0023/02/2022Topics: Tax InsiderTags: IRAP, IRES, IVA, Real Estate, SIINQ, SIIQ

LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the fourth quarter

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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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