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Italy has one of Europe’s most active leveraged buyout markets, and local regulators have been eager to ensure such activity is sufficiently taxed. LED Taxand’s Guido Arie Petraroli and Patrizio Braccioni explore recent legislative tax changes in Italy and Europe

Italy has one of Europe’s most active leveraged buyout markets, and local regulators have been eager to ensure such activity is sufficiently taxed. LED Taxand’s Guido Arie Petraroli and Patrizio Braccioni explore recent legislative tax changes in Italy and Europe

Law Decree 30 April 2019 no. 34 introducing urgent measures for economic growth (“Growth Decree”) was converted into Law 28 June 2019 no. 58 with amendments. The conversion Law

LED Taxand fasst in diesem Newsletter kurz aktuelle Entwicklungen im italienischen Steuerrecht zu folgenden Themen zusammen

Law - Law Decree 30 April 2019 no. 34 (“Growth Decree”) art. 7: incentives for real estate redevelopment. Article 7 of the Growth Decree

The Court of Justice of the European Union ("ECJ") issued its judgment in case C-598/17, A-Fonds on the jurisdiction of domestic Courts in cases concerning State Aid regimes that also

On 19 June 2019, the Italian Council of Ministers approved the China - Italy Double Tax Treaty (“New DTT”), signed in Rome on 23 March 2019. The New DTT will enter into force 30 days after the exchange

The Italian Hard Brexit Decree (the Decree) introduced urgent measures in order to ensure security, financial stability and market integrity in case of withdrawal of the U.K. from the EU without

The Italian Law Decree dated April 30th, 2019 no. 34 (so called “Growth Decree”) introduces several amendments to the Italian law on securitization transactions

Die begünstigte Besteuerung von Einkommen aus immateriellen Wirtschaftsgütern – sogenannte „Patent Box – Regelung“ in Italien. Hier finden Sie eine kurze

LED Taxand fasst in diesem Newsletter kurz aktuelle Entwicklungen im italienischen Steuerrecht zu folgenden Themen zusammen

On April 5th, 2019 the Italian Tax Authority published the answer to the ruling n. 98 that clarifies that the withholding tax exemption provided for by Art. 26, par. 5 bis, Presidential Decree n. 600/1973

LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the first quarter of the year 2019.

On February 26th, 2019, the Court of Justice of the European Union (the “CJEU”) released its decisions on “N Luxembourg 1” case (cases C-115/16; C-118/16, C-119/16 and C-299/16) and on “T Danmark” case (cases C-116/16 and C-117/16) regarding the application of the Danish withholding tax on interest and dividend paid by Danish companies

Con la risposta all’istanza di interpello n. 20 del 1° febbraio 2019, l’Agenzia delle Entrate fornisce alcuni interessanti chiarimenti in merito al trattamento delle azioni proprie ai fini dell’individuazione dei requisiti di accesso al regime del consolidato fiscale nazionale.

Con la risposta all’istanza di interpello n. 10 del 25 gennaio 2019, l’Agenzia delle Entrate fornisce alcuni interessanti chiarimenti riguardo al regime impositivo dei piani di welfare aziendale.

Both the ATAD implementing decree and the Italian Budget 2019 introduced tax measures which have an impact on the real estate sector. The most significant changes applicable starting from FY 2019

On 20 November 2018 the Italian tax authorities issued Ruling Answer No. 71, providing clarifications on the transfer of a VAT credit within a contribution

On 28 November 2018, the Italian government approved the final version of the decree which implements the Anti-Tax Avoidance Directive 2016/1164 (“ATAD1”) as amended by Directive 2017/952 (“ATAD2”).

The EU Joint Transfer Pricing Forum recently published its report “A coordinated approach to transfer pricing controls within the EU” aimed to provide recommendations on coordinated transfer pricing audits

La scissione parziale del ramo immobiliare di una società a favore della propria controllante effettuata al fine di separare l’attività immobiliare da quella caratteristica della scissa non integra una fattispecie di abuso del diritto ai sensi dell’art. 10-bis

According to article 8 of the draft of 2019 Budget Law, under specific conditions a reduced tax rate will apply with reference to the reinvestment of profits. In particular,

L’Agenzia delle entrate con i principi di diritto nn. 4 e 5 del 15 ottobre 2018 e n. 7 del 19 ottobre 2018 ha chiarito alcuni aspetti inerenti l’istituto del gruppo

Italian tax authorities’ resolution no. 63 issued on the 9th of August 2018 clarified that a transfer of a going concern belonging to the Italian permanent establishment of a French resident company

On 21 June 2018, the Court of Justice of the European Union (“CJEU”) ruled on the Case C-480/16 concerning the compatibility with the TFEU of the Danish tax regime applicable

The agreements between depositary banks and investment fund managers should be updated in order to identify the exact amount of fees agreed for each single service

The Report on Preventing the Artificial Avoidance of Permanent Establishment Status (Action 7 Report, OECD 2015) recommended some changes to the definition of PE

The new rules on digital taxation proposed by the European Commission on 21 March 2018 represent an opportunity

On 21 February 2018, the Italian Ministry of Finance invited interested parties to provide comments on the discussion drafts related to the implementation of the Italian Transfer