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COVID-19 | Latest News and Insights

Insights into LED Taxand

LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the third quarter of the year 2020

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 15 July 2020, the European Commission (“Commission”) released an ambitious tax package for fair and simple taxation to support the recovery of the EU from COVID-19

Article 20 of Presidential Decree No. 131 of 26 April 1986, in the current version, does not violate the Constitution, in so far as it excludes the possibility

On 10 July 2020, the Italian Supreme Court published the decision no. 14756, which interprets the beneficial ownership requirement under the Interest and

LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the second quarter of the year 2020

LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the first quarter of the year 2020

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),

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

We summarize hereinafter the main tax news regarding Italian real estate related to L. 27 December 2019

On Friday, November 15, the Italian Tax Agency (“ITA”) issued a tax ruling aimed at answering a question submitted by a taxpayer, an Italian representative of a VAT

Taxand welcomes the opportunity to provide comments on the Public Consultation Document Secretariat Proposal for the Global Anti-Base Erosion Proposal (“GloBE”) - under Pillar Two published on 8 November 2019.

LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the third quarter

This guide provides an overview of the regulations relating to the taxation of intangibles in Taxand member countries, as well as practical insights in the application of these rules based on