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Italian Tax Reform – Penalty protection for hybrid mismatches from FY2020
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- International Tax
In the context of the Italian tax reform, an optional regime granting penalty protection i
Italian Tax Reform – Implementation Status
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- International Tax
Implementation Status as of January 11, 2024
M&A and Private Equity Tax News – Investment Management Exemption (2023 Italian Budget, article 1, paragraph 255)
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- M&A Tax
The 2023 Italian Budget introduced the investment management exemption
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
In the context of a Private Equity transaction, incentive plans were granted
M&A and Private Equity Tax News – VAT deduction on transaction costs
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- M&A Tax
Private Equity funds should carefully design their acquisition structures in
ITR Special Focus – The Italian Supreme Court passes disruptive decisions on withholding tax
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- Tax Disputes
On July 6 2022, the Italian Supreme Court recognised that imposing withholding tax
Decree “Semplificazioni”
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- Corporate Taxation
With art. 3 of the Decree, Italian Government approved some changes
Taxand Global Guide to M&A Tax 2022
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- M&A Tax
We are pleased to share the 2022 Taxand Global Guide to M&A Tax
ITR TP Special Focus – Intercompany loans in Italy: Beyond the arm’s-length principle?
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- TP & Business Restructuring
Stefano Bognandi and Elena Baron consider recent Italian case law and compliance
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
On 3 February 2022, the Second-Degree Tax Court of Milan issued a decision on a case
Europa Risorse SGR S.p.A. sold a shopping centre, located in Udine, to the company Stop Shop
Service Line:
- M&A Tax
- Real Estate Tax
Europa Risorse Sgr sold a shopping centre, located in Udine, to the company Stop Shop
ITR M&A Special Focus – Italy’s PEX regime raises doubts among taxpayers
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- M&A Tax
Article 5 of the Legislative Decree November 29 2018, No. 142 (Article 5) – that has mad
Real Estate Tax Insider no 4/2021 – 4Q 2021 Italian Real Estate Tax News
Service Line:
- Real Estate Tax
LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the
Save the date: 17 February 2022 – Taxand Global Transfer Pricing Conference 2022
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- TP & Business Restructuring
Join us on 17 February from 9am – midday and again from 5pm-6.30pm CET,
Italian Transfer Pricing documentation in light of the Circular letter No. 15/E/2021
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- TP & Business Restructuring
On November 26th, 2021, the Italian Revenue Agency (the “IRA”) published, following th
Real Estate Tax Insider No. 3/2021 – 3Q 2021 Italian Real Estate Tax News
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- Real Estate Tax
EU Court of Justice, Case C-931/19 – Letting a property in a Member State does not give
Italian Transfer Pricing documentation – New measure and recent clarifications released
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- TP & Business Restructuring
On September 20th, 2021, the Italian Revenue Agency (the “IRA”) released for public co
ITR M&A Special Focus – Italian exit tax remains an obstacle for European integration
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- M&A Tax
Paolo Ruggiero of LED Taxand takes a closer look at the applicability of the PEX regime an
Real Estate Tax Insider No. 2/2021 – 2Q 2021 Italian Real Estate Tax News
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- Real Estate Tax
LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the
Tax ruling n. 500/2021: Tax treatment of interest on loans granted by non-resident banks
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- Financial Services
The Italian tax authorities have clarified, that employment of capital should
Webinar 20 July 2021 at 4 p.m. (CET) titled “Digital Disruption and International Taxation – Updates and Challenges”
Service Line:
- International Tax
The event will be an opportunity to discuss on the developments of the OECD negotiations
LED Taxand assisted Worldline in performing tax due diligence
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- M&A Tax
LED Taxand assisted Worldline in performing tax due diligence on acquisition of 80%
Italian Supreme Court 30 June 2021 no. 18436: Profit Split is a reliable Transfer Pricing method
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- TP & Business Restructuring
In 2008 and 2009 the Italian parent company of an international group («ItaCo») provided
LegalCommunity Tax Awards 2021 – LED Taxand “International Taxation Firm of the Year”
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- International Tax
LED Taxand was awarded “International Tax Firm of the Year 2021”
“Sostegni” BIS Decree – Capital gain exemption for the participations in innovative start-up companies and SMES
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- Covid-19
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
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
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
Service Line:
- Indirect Tax
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
Taxand members from around the world have come together to share the latest news and state
Taxand Global Guide to M&A Tax 2021
Service Line:
- M&A Tax
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
Service Line:
- Indirect Tax
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
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
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
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
Service Line:
- Real Estate Tax
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
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
Service Line:
- Real Estate Tax
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
Service Line:
- Indirect Tax
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
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
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
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
Service Line:
- Real Estate Tax
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
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
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
Service Line:
- TP & Business Restructuring
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
Service Line:
- Tax Disputes
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
Service Line:
- International Tax
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
Service Line:
- M&A Tax
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
Service Line:
- Real Estate Tax
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
Service Line:
- Real Estate Tax
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
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
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
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
Service Line:
- Financial Services
Real Estate Tax Insider No. 4/2019 – 4Q 2019 Italian Real Estate Tax News
Service Line:
- Real Estate Tax
We summarize hereinafter the main tax news regarding Italian real estate related to L. 27
LeitnerLeitner – International Taxation special – DAC 6 – November 2019
Service Line:
- Central Eastern Europe
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
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
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
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
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
This guide provides an overview of the regulations relating to the taxation of intangibles