News & Publications

26 01 26

«Controlled realisation» regime: the absence of a share capital increase by the transferee company does not preclude the application of the regime 

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16 01 26

The tax regime for new residents can be combined with that for repatriated workers

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19 12 25

Cross‐border dividends: the latest guidelines from the supreme court on the concept of «beneficial owner»

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27 11 25

ITR WORLD TAX – Dividend exemption

Franco Pozzi and Gloria Strappa of Studio Biscozzi Nobili and Partners discuss on proposed amendments of Italian taxation of dividend...

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21 11 25

Full taxation for (some) intra-company dividends

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05 11 25

COVID-19 tax reliefs: qualification and impact for the purposes of loss carryforward

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20 10 25

ITR World Tax 2025

Biscozzi Nobili & Partners is pleased to announce that, once again this year, it’s private client practice has confirmed it’s...

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17 10 25

No VAT refund in case of fraud

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02 09 25

Demerger by spin-off (scissione con scorporo): limitations to the principle of tax neutrality

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01 08 25

Merger Leveraged Buy-Out: VAT deduction for transaction costs

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17 07 25

Waiver by shareholders of their credit towards the company: clarification of Italian Tax Authorities

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07 07 25

Attribution of the trust’s assets to three successive trusts: gift tax (8%)

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