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13/05/2022

Write by: Stefano Bognandi, Elena Baron

ITR TP Special Focus – Intercompany loans in Italy: Beyond...

Stefano Bognandi and Elena Baron consider recent Italian case law and compliance ...

08/03/2022

Write by: Luca Galliani

ITR M&A Special Focus – Italy’s PEX regime raises doubts...

Article 5 of the Legislative Decree November 29 2018, No. 142 (Article 5) – that has made amendments...

19/08/2021

Write by: Paolo Ruggiero

ITR M&A Special Focus – Italian exit tax remains an...

Paolo Ruggiero of LED Taxand takes a closer look at the applicability of the PEX regime and considers how the exit tax law...

25/03/2021

Write by: Stefano Bognandi

ITR TP Special Focus Guide – DAC6 and hallmarks addressing...

Stefano Bognandi and Flavia Vespasiani of LED Taxand analyse the implementation of the DAC6 ...

17/03/2021

Write by: Guido Arie Petraroli

ITR Italy Special Focus – Mandatory disclosure rule in Italy...

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...

24/03/2020

Write by: Stefano Bognandi

ITR Italy Special Focus 2nd edition – Litigating in Italy:...

In recent years, the Italian tax authority (ITA) has increasingly been carrying out inspections to check the consistency of the TP policy applied by multinational enterprises (MNEs),...