permanent establishment – LED Taxand

Real Estate Tax Insider No. 3/2021 – 3Q 2021 Italian Real Estate Tax News

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Real Estate Tax

By Jean-Paul Baroni, Francesco Cardone and Erminia Procopio2021-10-19T14:59:26+02:0019/10/2021Topics: Tax InsiderTags: EC Court of Justice, fixed establishment, permanent establishment, Real Estate, VAT

EU Court of Justice, Case C-931/19 – Letting a property in a Member State does not give rise

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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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