6 October 2021

The Revenue Agency has published the draft Circular, open for public consultation until 12 October, on the documentation enabling the assessment of the compliance with the arm's length principle of transfer prices applied by multinationals

On September 20, the Italian Revenue Agency launched a public consultation on the draft of the Circular letter which provides clarifications regarding the preparation of the transfer pricing documentation suitable for assessing the arm’s length...
RSM in the acquisition of part of Bonifiche Ferraresi S.p.A. by Fondazione Cassa di Risparmio di Lucca
20 July 2021

RSM in the acquisition of part of Bonifiche Ferraresi S.p.A. by Fondazione Cassa di Risparmio di Lucca

RSM Studio Palea Lauri Gerla assisted the Foundation Cassa di Risparmio di Lucca as legal advisor in the acquisition of a minority stake in the share capital of Bonifiche Ferraresi S.p.A. Società Agricola - part of BF Group which is led by BF S.p.A...
Special tax ruling for an Italian resident taxpayer with employment contract providing for duties to be performed outside of Italy
16 July 2021

Special tax regime for an Italian resident taxpayer with employment contract providing for duties to be performed outside of Italy

Italy runs a self-assessment system based on the residence concept. Indeed, Italian tax resident individuals are liable to income taxes on their worldwide income according to the cash principle.
E-commerce: new vat regime for entities who make online sales to final consumers in other countries EU (One Stop Shop)
21 June 2021

E-commerce: new vat regime for entities who make online sales to final consumers in other countries EU (One Stop Shop)

INTRODUCTION  The Legislative Decree n. 83/2021 has been published on June 15th, 2021 on the Official Gazette. This decree has implemented in Italy Articles 2 and 3 of Directive (EU) 2017/2455 of December 5, 2017 about value added tax applicable to...
RSM Italy - Legal Services - Intellectual property
7 June 2021

Intellectual property rights: planning, enhancement and protection

WHAT IS AN INTELLECTUAL PROPERTY RIGHT?
RSM alongside Studio Fieschi in the acquisition of a capital share by Warrant Hub - Tinexta Group
28 May 2021

RSM alongside Studio Fieschi in the acquisition of a capital share by Warrant Hub - Tinexta Group

RSM Studio Palea Lauri Gerla, with a team led by partner Edoardo Fea and associate partner Tommaso Perri, assisted Studio Fieschi in the negotiation and definition of all the aspects concerning the entry of Warrant Hub into its capital.
RSM in the Acquisition of Solarig's Photovoltaic Portfolio by Sonnedix
26 May 2021

RSM in the Acquisition of Solarig's Photovoltaic Portfolio by Sonnedix

RSM Studio Palea Lauri Gerla assisted Sonnedix, an independent multinational solar energy group controlled by institutional investors, in the acquisition of a 22.3MW portfolio of solar PV plants from Spanish IPP Solarig.
15 March 2021

Holding Italian Real Estate

DIRECT HOLDING OF REAL ESTATE This section discusses the most important tax implications of the direct holding of real estate. First, the impact for resident individuals and non-resident individuals is discussed. Thereafter, is discussed the impact...
15 March 2021

Acquiring Italian Real Estate

DIRECT PURCHASE OF REAL ESTATE This section discusses the most important tax implications of direct purchase of real estate. First, it discusses the impact for resident individuals and non-resident individuals, thereafter, the impact for resident...
15 March 2021

Selling and Transferring Italian Real Estate

DIRECT SALE OF REAL ESTATE  RESIDENT INDIVIDUAL Capital gains
15 March 2021

Overview of Italian Real Estate Tax

Rental income and capital gains of Italian real estate Taxpayer Basis of tax Tax levied Tax rates (2020)

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