Italian Tax Reform – Penalty protection for hybrid mismatches from FY2020
- International Tax
In the context of the Italian tax reform, an optional regime granting penalty protection in
In the context of the Italian tax reform, an optional regime granting penalty protection in
Implementation Status as of January 11, 2024
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