In the context of the Italian tax reform, an optional regime granting penalty protection in
Implementation Status as of January 11, 2024
Guido Arie Petraroli and Francesco Cardone of LED Taxand analyse the DAC6 Directive in Italy focusing on the tax saving test, main benefit test and hallmark C1
Article 110 of Law Decree 14 August 2020 no. 104 introduces the possibility to step-up the values of business assets and participations in the 2020 financial statements (Step-up Regime)
On 10 July 2020, the Italian Supreme Court published the decision no. 14756, which interprets the beneficial ownership requirement under the Interest and
The Law Decree No. 18/2020 (so-called "Cura Italia") introduces a series of economy provisions aiming at contain negatives effects of the taken measures related to fight the epidemiological