12 03 26 Non-deductibility of the so-called «Capital Tax» paid in Switzerland from the «CFC» tax due in Italy Continue reading
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