M&A Tax – LED Taxand

M&A and Private Equity Tax News – Investment Management Exemption (2023 Italian Budget, article 1, paragraph 255)

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M&A Tax

By Francesco Cardone and Alma Bolognesi2023-01-18T12:50:46+01:0016/01/2023Topics: NewsTags: acquisition vehicles, foreign investments, IME, Private Equity, TP

The 2023 Italian Budget introduced the investment management exemption

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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

By Francesco Cardone and Alessandra Ferranti2022-11-18T11:26:02+01:0011/11/2022Topics: NewsTags: CIT, exit bonus, IRAP, Private Equity, shareholders

In the context of a Private Equity transaction, incentive plans were granted

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M&A and Private Equity Tax News – VAT deduction on transaction costs

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M&A Tax

By Francesco Cardone and Marcello Mazzoni2022-11-18T11:26:33+01:0004/11/2022Topics: NewsTags: Private Equity, transaction costs, VAT, VAT deductibility

Private Equity funds should carefully design their acquisition structures in

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Taxand Global Guide to M&A Tax 2022

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M&A Tax

By Taxand2022-07-13T08:24:56+02:0006/07/2022Topics: NewsTags: acquisition, acquisition vehicles, BEPS, OECD, Transfer Pricing

We are pleased to share the 2022 Taxand Global Guide to M&A Tax

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Europa Risorse SGR S.p.A. sold a shopping centre, located in Udine, to the company Stop Shop

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M&A Tax
Real Estate Tax

By Paolo Ruggiero and Erminia Procopio2022-03-25T12:03:31+01:0016/03/2022Topics: Press NewsTags: investment funds, Real Estate, shopping malls

Europa Risorse Sgr sold a shopping centre, located in Udine, to the company Stop Shop

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

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M&A Tax

By Luca Galliani2022-03-21T15:49:31+01:0008/03/2022Topics: ArticleTags: ATAD, CFC, PEX regime

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

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ITR M&A Special Focus – Italian exit tax remains an obstacle for European integration

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M&A Tax

By Paolo Ruggiero2021-09-06T15:56:49+02:0019/08/2021Topics: ArticleTags: capital gains, permanent establishment, PEX regime

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

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LED Taxand assisted Worldline in performing tax due diligence

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M&A Tax

By Francesco Cardone and Luca Galliani2021-07-16T14:52:03+02:0013/07/2021Topics: Press NewsTags: acquisition, due diligence, M&A

LED Taxand assisted Worldline in performing tax due diligence on acquisition of 80%

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Taxand Global Guide to M&A Tax 2021

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By Taxand2021-05-11T11:14:15+02:0006/05/2021Topics: NewsTags: ATAD, Budget Law, CFC, CIT, Covid-19, DAC6, IRAP, IRES, Italian DST

We are pleased to share the 2021 Taxand Global Guide to M&A Tax

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Italian Tax Opportunities: Step-Up and Realignment Regimes

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M&A Tax

By Francesco Cardone2021-05-06T17:59:34+02:0015/03/2021Topics: Tax PillTags: Intagible assets, Step-up regime

Article 110 of Law Decree 104/2020 introduced the possibility for Italian GAAP companies to

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