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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

Italian Budget Law 2017 implemented the VAT Group regime provided by Article 11 of the EU VAT Directive

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

Changes to the tax regime of dividends and capital gains under the Italian Budget Law for 2018
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