PEX regime – LED Taxand

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

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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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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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By Francesco Cardone2021-05-06T18:04:48+02:0013/02/2021Topics: Tax PillTags: financial assets, PEX regime

Capital gains deriving from the disposal of shares held in a subsidiary are subject to 1.2% CIT

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LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the third quarter

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