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Italian Super Notional Interest Deduction (Super ACE) for FY 2021
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  • Corporate Taxation
08.06.2021
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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
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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
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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
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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
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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
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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
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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
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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
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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
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  • Tax Disputes
  • TP & Business Restructuring
24.03.2020
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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
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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
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  • 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
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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
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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
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  • 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
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This guide provides an overview of the regulations relating to the taxation of intangibles