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We are a professional association of highly specialized tax lawyers with offices in Rome and Milan, recognized as a boutique of excellence by the…
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Giordano Merolle Studio Legale Tributario | Italy | 6 Jun 2019

Tax aspects of private equity in Italy

This note provides a very high-level and preliminary overview of selected tax considerations applicable to Italian private equity funds, focusing in…
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Giordano Merolle Studio Legale Tributario | Global, Italy | 28 May 2019

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

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…
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Giordano Merolle Studio Legale Tributario | Italy | 16 May 2019

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?

Under Italian tax laws, individuals are subject to IRPEF (“Imposta sul reddito delle persone fisiche”). The tax applies at progressive rates (varying…
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Giordano Merolle Studio Legale Tributario | Italy | 2 May 2019

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

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…
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Giordano Merolle Studio Legale Tributario | Italy | 15 Apr 2019

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

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…
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Giordano Merolle Studio Legale Tributario | China, Italy | 3 Apr 2019

New Double Tax Treaty between Italy and China

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…
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Giordano Merolle Studio Legale Tributario | European Union, Italy | 27 Mar 2019

Italy’s Brexit tax provisions enter into force

On 20 March 2019, the Italian Council of Ministers approved a Law Decree No. 22 of 25 March 2019 (the "Decree") laying down urgent…
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Giordano Merolle Studio Legale Tributario | European Union, Italy | 26 Mar 2019

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

Legislative Decree No. 147 of 14.9.2015 ("Internationalization Decree") introduced significant innovations into the national legal system with the aim…
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Giordano Merolle Studio Legale Tributario | Italy | 22 Mar 2019

Recent guidance of the Italian Tax Authority on the tax regime of carried interest

Under Art. 60 of Law Decree No. 50 of April 24, 2017 (converted by Law No. 96 of June 21, 2017), income from direct or indirect participation in…
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