Giordano Merolle Studio Legale Tributario

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Urgent measures for economic growth: Law Decree No. 34/2019 published

May 2 2019 On 30 April 2019, Law Decree No. 34 (the “Law Decree”) was published in the Official Gazette (https://bit.ly/2DH0lSZ). The Law Decree, which entered…

New Double Tax Treaty between Italy and China

April 3 2019 With the press release no. 58 of 23 March 2019 (https://bit.ly/2IaryAl), the Ministry of Economy and Finance announced that the Italian and Chinese…

Tax aspects of private equity in Italy

June 6 2019 This note provides a very high-level and preliminary overview of selected tax considerations applicable to Italian private equity funds, focusing in…

Italy’s Brexit tax provisions enter into force

March 27 2019 On 20 March 2019, the Italian Council of Ministers approved a Law Decree No. 22 of 25 March 2019 (the "Decree") laying down urgent…

The new international tax ruling and the advanced tax ruling on new investments: a successful story

March 26 2019 Legislative Decree No. 147 of 14.9.2015 ("Internationalization Decree") introduced significant innovations into the national legal system with the aim…

Tax aspects of private equity in Italy

June 6 2019 This note provides a very high-level and preliminary overview of selected tax considerations applicable to Italian private equity funds, focusing in…

Amendments to the list of countries for purposes of automatic exchange of information in tax matters

May 28 2019 On 18 May 2019, the Ministerial Decree of 9 May 2019 issued by the Ministry of Economy and Finance (https://bit.ly/2QgDVNj), was published in the…

What to expect in a tax inspection in case you are a member of the technical staff not covered by the Vienna Convention on Diplomatic Relations?

May 16 2019 Under Italian tax laws, individuals are subject to IRPEF (“Imposta sul reddito delle persone fisiche”). The tax applies at progressive rates (varying…

Urgent measures for economic growth: Law Decree No. 34/2019 published

May 2 2019 On 30 April 2019, Law Decree No. 34 (the “Law Decree”) was published in the Official Gazette (https://bit.ly/2DH0lSZ). The Law Decree, which entered…

Tax treatment of interest paid by Italian Real Estate SICAFs: official clarifications issued

April 15 2019 With Ruling No. 98 of 5 April 2019 (https://bit.ly/2I1XwzQ) the Italian Tax Authority provided some clarifications with respect to the range of…