Tax Alert
-
02-04-2021
TAX ALERT 2021/04
The Italian Supreme Court endorses the Italian tax authorities’ position on how statute of limitations applies to income components that are spread over multiple tax periods -
24-03-2021
TAX ALERT 2021/03
Deduzione delle eccedenze ACE nel consolidato in presenza di crediti d’imposta (Principio di diritto n. 7/2021) -
09-03-2021
TAX ALERT 2021/02
No tax credit for crew members to non-resident persons operating ships in international traffic without a permanent establishment in Italy -
04-03-2021
TAX ALERT 2021/01
Italian tax authorities confirm tax regime applicable to real estate securitization vehicles -
19-12-2020
TAX ALERT 2020/11
The Revenue Agency publishes the Draft Provision implementing the DST -
24-07-2020
TAX ALERT 2020/10
Recent Constitutional Court’s judgement increases certainty in the application of registration tax -
01-07-2020
TAX ALERT 2020/09
Tax authorities acknowledge the entitlement of real estate companies to the tax benefits for energy requalification and anti-seismic interventions -
21-05-2020
TAX ALERT 2020/08
Il Governo italiano ha deliberato il Decreto Legge n. 34 del 19 maggio 2020 (cosiddetto “Decreto Rilancio”)
-
28-04-2020
TAX ALERT 2020/07
Italian tax authorities clarify the relevance for Patent Box purposes of the payments received under an IP Co-Development and License Agreement -
15-04-2020
TAX ALERT 2020/06
Amendments to the tax regime of dividends received by Italian non-commercial partnerships