International Tax Insider No. 1/2022 – Private equity and beneficial ownership: will the Italian Supreme Court confirm a look-through approach?
- International Tax
On 3 February 2022, the Second-Degree Tax Court of Milan issued a decision on a case
On 3 February 2022, the Second-Degree Tax Court of Milan issued a decision on a case
The widespread of the digital economy has strengthen the debate on the need to tax the digital sector
The event will be an opportunity to discuss on the developments of the OECD negotiations
LED Taxand was awarded “International Tax Firm of the Year 2021”
Art. 27, par. 3, of DPR no. 600/1973 (as amended by the 2021 Budget Law) states that no WHT
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
Taxpayers involved in international transactions can conclude agreements with the Italian Tax Authorities
Exceptionally and provisionally, for the application of paragraphs 1 and 4 of Article 15
On 10 July 2020, the Italian Supreme Court published the decision no. 14756, which interprets the beneficial ownership requirement under the Interest and
Taxand webinar - Taxing the digital economy: Pillar One with contribution