News & Publications

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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16 06 25

Broad-based share ownership plans and preferential tax regime: clarifications from the Italian Tax Authority

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26 05 25

Withholding taxes not relevant for taxation of foreign dividends 

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08 05 25

NON-PROPORTIONAL DEMERGER OF A SIMPLE PARTNERSHIP: ANTI-ABUSE ANALYSIS

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02 04 25

ITR WORLD TAX – Franco Pozzi and Luca Consalter discuss on recent case law in respect to free interest intercompany loans and how taxpayers can support said agreements under domestic transfer pricing principles

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02 04 25

ITR WORLD TAX – Massimo Foschi deals with the main tax feature of the divisions by spin off (“scissioni con scorporo”)

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17 03 25

Tax relief scheme for “lavoratori impatriati” (i.e. workers relocating to Italy) – ministerial clarifications   

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