CFC – LED Taxand

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

Taxand Global Guide to M&A Tax 2021

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M&A Tax

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

ITR Italy Special Focus – Mandatory disclosure rule in Italy under DAC6

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Financial Services
International Tax

By Guido Arie Petraroli2021-05-11T11:23:15+02:0017/03/2021Topics: ArticleTags: CFC, DAC6, hallmarks

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