02 09 25 Demerger by spin-off (scissione con scorporo): limitations to the principle of tax neutrality Continue reading
17 07 25 Waiver by shareholders of their credit towards the company: clarification of Italian Tax Authorities Continue reading
07 07 25 Attribution of the trust’s assets to three successive trusts: gift tax (8%) Continue reading
16 06 25 Broad-based share ownership plans and preferential tax regime: clarifications from the Italian Tax Authority Continue reading
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 Continue reading
02 04 25 ITR WORLD TAX – Massimo Foschi deals with the main tax feature of the divisions by spin off (“scissioni con scorporo”) Continue reading
17 03 25 Tax relief scheme for “lavoratori impatriati” (i.e. workers relocating to Italy) – ministerial clarifications Continue reading
27 02 25 EUROPEAN COMMISSION ADOPTS THE “OMNIBUS PACKAGE” AMENDING SUSTAINABILITY REPORTING RULE Continue reading
