Studio Legale e Tributario Biscozzi Nobili Piazza

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Italy implements OECD definition of 'permanent establishment'

October 5 2018 Italy recently implemented the recommendations set out in the Organisation for Economic Cooperation and Development's Additional Guidance on the…

New tax rules for dividends and capital gains realised by non-business individuals

February 23 2018 The Budget Law (205/2017), which was approved on December 27 2017, has harmonised the taxation of dividends and capital gains earned by non-business…

Tax guidance on leveraged buy-out transactions

October 14 2016 On March 30 2016 the Tax Authority issued Circular 6/E, providing general guidelines regarding leveraged buy-out transactions and similar acquisition…

Taxation of income transferred to Italian beneficiaries from non-EU resident trusts

November 28 2019 Since the introduction of provisions to the Income Tax Code aimed at regulating the taxation of trusts and related beneficiaries, the tax treatment…

Country-by-country reporting - obligations of Italian subsidiaries of multinational groups

May 19 2017 Country-by-country reporting was developed following the base erosion and profit shifting Action 13 project, whose final report was published by the…

A general introduction to transfer pricing in Italy

July 19 2021 This article provides a general overview of the law and practice surrounding transfer pricing in Italy, including broader taxation issues and the outlook for future developments.

Spotlight: preparing and filing transfer pricing documentation in Italy

July 19 2021 An examination of the legal and practical considerations surrounding the preparation and filing of transfer pricing documentation in Italy, with particular regard to recent developments.

Italian Revenue Agency provides clarity with regard to digital services tax

May 21 2021 Budget Law 2020 (amending Law 145/2018) provided for the entry into force - as of 1 January 2020 - of a digital services tax (DST). With Circular 3/E…

Budget Law 2021: tax incentive for business combinations

January 22 2021 Parliament recently enacted the Budget Law 2021 which, among other things, enables a portion of deferred tax assets to be converted into a tax credit…

Updated transfer pricing documentation requirements

January 15 2021 A new provision establishes the requirements for the suitability of transfer pricing documentation. In order to align the domestic transfer pricing…