International Tax Insider No. 1/2022 – Private equity and beneficial ownership: will the Italian Supreme Court confirm a look-through approach?
- International Tax
On 3 February 2022, the Second-Degree Tax Court of Milan issued a decision on a case
On 3 February 2022, the Second-Degree Tax Court of Milan issued a decision on a case
LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the fourth quarter
EU Court of Justice, Case C-931/19 – Letting a property in a Member State does not give rise
LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the second quarter of the year 2021.
LED Taxand assisted Worldline in performing tax due diligence on acquisition of 80%
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
Article 19 of Law Decree no. 73/2021 (Sostegni bis Decree) introduced a tax incentive
Article 110 of Law Decree 104/2020 introduced the possibility for Italian GAAP companies to
Capital gains deriving from the disposal of shares held in a subsidiary are subject to 1.2% CIT
Article 31-octies Law Decree 137/2020 (Decreto Ristori) added