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 Continue reading
16 01 26 The tax regime for new residents can be combined with that for repatriated workers Continue reading
19 12 25 Cross‐border dividends: the latest guidelines from the supreme court on the concept of «beneficial owner» Continue reading
05 11 25 COVID-19 tax reliefs: qualification and impact for the purposes of loss carryforward Continue reading
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
