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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
11.06.2021
No Comments
Law Decree No. 73 of May 25, 2021, published in the Official Gazette No. 123 of May 25, 20
Italian Super Notional Interest Deduction (Super ACE) for FY 2021
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  • Corporate Taxation
08.06.2021
No Comments
Article 19 of Law Decree no. 73/2021 (Sostegni bis Decree) introduced a tax incentive
Request for ruling n. 327/2021: The WHT treatment of dividends paid to EU/EEA funds – Art. 27, par. 3, of DPR no. 600/1973
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  • International Tax
19.05.2021
No Comments
Art. 27, par. 3, of DPR no. 600/1973 (as amended by the 2021 Budget Law) states that no WH
Italian Supreme Court 1 April 2021 no. 9075: input VAT non-deductible if the remuneration is uncertain
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  • Indirect Tax
12.05.2021
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An Italian company (ItaCo) provides services to its foreign controlled company (Foreign Su
Taxand firms respond to COVID-19 outbreak
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  • Corporate Taxation
  • Covid-19
  • Indirect Tax
By
06.05.2021
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Taxand members from around the world have come together to share the latest news and state
Taxand Global Guide to M&A Tax 2021
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  • M&A Tax
By
06.05.2021
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We are pleased to share the 2021 Taxand Global Guide to M&A Tax
Ruling no. 956-343/2021: Tax step-up regime under the August Decree applies also to intangible assets not booked in the balance sheet
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  • Indirect Tax
25.04.2021
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With Ruling no. 956-343/2021 (not published) the Italian tax authorities (ITA) clarified t
ITR TP Special Focus Guide – DAC6 and hallmarks addressing TP in Italy
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  • TP & Business Restructuring
25.03.2021
No Comments
Stefano Bognandi and Flavia Vespasiani of LED Taxand analyse the implementation of the DAC
ITR Italy Special Focus – Mandatory disclosure rule in Italy under DAC6
Service Line:
  • Financial Services
  • International Tax
17.03.2021
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Guido Arie Petraroli and Francesco Cardone of LED Taxand analyse the DAC6 Directive in Ita
Italian Tax Opportunities: Step-Up and Realignment Regimes
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  • M&A Tax
15.03.2021
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Article 110 of Law Decree 104/2020 introduced the possibility for Italian GAAP companies t
Real Estate Tax Insider No. 1/2021 – 1Q 2021 Italian Real Estate Tax News
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  • Real Estate Tax
25.02.2021
No Comments
LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the
Clarifications concerning the Italian Participation Exemption Regime
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  • M&A Tax
13.02.2021
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Capital gains deriving from the disposal of shares held in a subsidiary are subject to 1.2
Real Estate Tax Insider No. 7/2020 – 4Q 2020 Italian Real Estate Tax News
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  • Real Estate Tax
22.01.2021
No Comments
LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the
MAP under tax treaties: interests due from the date of the agreement
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  • Indirect Tax
02.01.2021
No Comments
Article 31-octies Law Decree 137/2020 (Decreto Ristori) added
Transfer pricing documentation – the changes introduced by the new measure
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  • TP & Business Restructuring
26.11.2020
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The process of aligning national transfer pricing provisions with OECD standards and, in p
Ristori Decree and Ristori BIS Decree
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  • Covid-19
16.11.2020
No Comments
On 27 October 2020, the Italian Government has approved the Law Decree 28 October 2020, No
Draft 2021 Italian Budget Law: Impact on International Tax Rulings
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  • International Tax
15.11.2020
No Comments
Taxpayers involved in international transactions can conclude agreements with the Italian
Real Estate Tax Insider No. 6/2020 – 3Q 2020 Italian Real Estate Tax News
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  • Real Estate Tax
06.10.2020
No Comments
LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the
Corporate Tax Insider No. 1/2020 – Italian step-up regime of business assets and participations
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  • Corporate Taxation
29.09.2020
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Article 110 of Law Decree 14 August 2020 no. 104 introduces the possibility to step-up the
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
22.09.2020
No Comments
Exceptionally and provisionally, for the application of paragraphs 1 and 4 of Article 15
TP Tax Insider No. 2/2020 – DAC 7 Proposal strengthens Joint Audits and Simultaneous Controls
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  • TP & Business Restructuring
06.08.2020
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On 15 July 2020, the European Commission (“Commission”) released an ambitious tax pack
Disputes Tax Insider No. 1/2020 – Legitimate limits to re-qualify deeds for registration tax, according to Costitutional Court’s decision no. 158/2020
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  • Tax Disputes
05.08.2020
No Comments
Article 20 of Presidential Decree No. 131 of 26 April 1986, in the current version, does n
International Tax Insider No. 1/2020 – Italian Supreme Court in line with the Danish cases on the beneficial ownership requirement
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  • International Tax
04.08.2020
No Comments
On 10 July 2020, the Italian Supreme Court published the decision no. 14756, which interpr
CVC Strategic Opportunities signes an agreement to acquire a majority stake in the Genetic Group
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  • M&A Tax
24.07.2020
No Comments
CVC Strategic Opportunities signed an agreement to acquire a majority stake in the Genetic
Real Estate Tax Insider No. 5/2020 – 2Q 2020 Italian Real Estate Tax News
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  • Real Estate Tax
13.07.2020
No Comments
LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the
Real Estate Tax Insider No. 2/2020 – 1Q 2020 Italian Real Estate Tax News
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  • Real Estate Tax
07.04.2020
No Comments
LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the
ITR Italy Special Focus 2nd edition – Litigating in Italy: Transfer pricing dispute resolution evolves
Service Line:
  • Tax Disputes
  • TP & Business Restructuring
24.03.2020
No Comments
In recent years, the Italian tax authority (ITA) has increasingly been carrying out inspec
Law Decree no. 18 of 17 March 2020 (so-called “Cura Italia”)
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  • Covid-19
23.03.2020
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The Law Decree No. 18/2020 (so-called "Cura Italia") introduces a series of economy provis
Taxand firms respond to COVID-19 outbreak
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  • Covid-19
By
20.03.2020
No Comments
Taxand members from around the world have come together to share the latest news and state
AnaCap Invests in €64m Italian Non-Performing Loan Portfolios
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  • Financial Services
31.01.2020
No Comments
Real Estate Tax Insider No. 4/2019 – 4Q 2019 Italian Real Estate Tax News
Service Line:
  • Real Estate Tax
31.12.2019
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We summarize hereinafter the main tax news regarding Italian real estate related to L. 27
LeitnerLeitner – International Taxation special – DAC 6 – November 2019
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  • Central Eastern Europe
30.11.2019
No Comments
On 25 May 2018 the Council of the European Union adopted a sixth amendment to the Directiv
Financial Services Tax Insider No. 3/2019 – Italian Tax Agency Ruling n. 487 of 15 November 2019 about VAT grouping and securitisation vehicles : a threat over segregated assets?
Service Line:
  • Financial Services
22.11.2019
No Comments
On Friday, November 15, the Italian Tax Agency (“ITA”) issued a tax ruling aimed at an
Taxand – Comments on the Public Consultation Document Secretariat Proposal for the Global Anti-Base Erosion Proposal (“GloBE”)
Service Line:
  • TP & Business Restructuring
08.11.2019
No Comments
Taxand welcomes the opportunity to provide comments on the Public Consultation Document Se
Indirect Tax Insider No. 1/2019 – Distance sales of goods facilitated through the use of an electronic interface
Service Line:
  • Indirect Tax
17.10.2019
No Comments
Distance sales of goods facilitated through the use of an electronic interface
Real Estate Tax Insider No. 3/2019 – 3Q 2019 Italian Real Estate Tax News
Service Line:
  • Real Estate Tax
10.10.2019
No Comments
LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the
Taxand IP overview 2019 – Global Tax & Transfer Pricing Guide on Licensing of Intangibles
Service Line:
  • TP & Business Restructuring
24.09.2019
No Comments
This guide provides an overview of the regulations relating to the taxation of intangibles