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Results: 1-10 of 13

The Italian Advance Pricing Agreements

  • McDermott Will & Emery
  • -
  • Italy
  • -
  • April 3 2013

The International Ruling Office (the Office) of the Agenzia delle Entrate (the Italian Revenue Agency) has finally released the second issue of the

Italian Revenue Agency provides guidance on mutual agreement procedures

  • McDermott Will & Emery
  • -
  • Italy
  • -
  • June 28 2012

Italian tax authorities have become increasingly involved in mutual agreement procedures (MAPs) with foreign competent authorities in order to avoid double taxation, mostly as a result of an approach to transfer pricing audits that has become more aggressive in recent years

Clarification on requirements for dividend-withholding tax reimbursements in Italy

  • McDermott Will & Emery
  • -
  • Italy
  • -
  • July 28 2011

On 8 July 2011, the Italian Revenue Agency issued circular letter no. 32E (the Circular), clarifying the requirements that EU-resident companies must fulfill to qualify for the reimbursement of Italian tax withheld on dividends distributed up until 2008

Italian Revenue Agency publishes detailed regulations on transfer pricing documentation

  • McDermott Will & Emery
  • -
  • Italy
  • -
  • October 5 2010

Multinational enterprises engaged in intercompany operations with their Italian subsidiaries need to make a significant effort in the coming months to comply with the new Italian TPD standards

Italy introduces new legislation on transfer pricing documentation

  • McDermott Will & Emery
  • -
  • Italy
  • -
  • June 30 2010

Companies with operations in Italy will need to make a significant effort in the coming months to ensure that they comply with new Italian legislation on transfer pricing documentation

Italian decree brings in new tax breaks and tax amnesty

  • McDermott Will & Emery
  • -
  • Italy
  • -
  • August 6 2009

On 1 August 2009 Italian Law-Decree No. 78 (Decree) was converted into law, having come into effect on 1 July 2009

New Italian tax measures impact operations of multinational companies

  • McDermott Will & Emery
  • -
  • Italy
  • -
  • July 2 2009

On 1 July 2009 the Italian Government enacted a Law Decree (hereinafter referred to as "Decree") which embedded several dispositions, some of which have a tax nature and will likely have a significant impact on the operations of multinational companies

ECJ declares Italian tax amnesty unlawful

  • McDermott Will & Emery
  • -
  • European Union, Italy
  • -
  • July 25 2008

The European Court of Justice (ECJ) has found that Italy has failed to fulfil its obligations under the Sixth VAT Directive and the general principle of good faith cooperation, which require each Member State to take all legislative and administrative measures appropriate to ensure VAT collection, by checking returns and calculating and collecting the tax due

Possibility of reimbursement of Italian dividend withholding tax increases

  • McDermott Will & Emery
  • -
  • European Union, Italy
  • -
  • January 24 2008

A recent ECJ case and changes to Italian legislation strengthen the arguments for filing reimbursement requests

Italian tax treatment of non-italian investment funds

  • McDermott Will & Emery
  • -
  • Italy
  • -
  • December 10 2007

One of the issues in the area of finance that most frequently comes to the attention of Italian tax practitioners relates to the tax treatment of non-Italian investment funds in particular, Non-Harmonised Funds (NHFs) that are not in conformity with EU Directive 85611