May 28, 2025

HNWIs and the Italian Tax System - The Link Between the Flat Tax and the “Impatriate” Regime: Insights from Revenue Ruling 16/2025

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March 5, 2025

Dividends paid by an Italian subsidiary admitted to the cooperative compliance regime may be exempt from withholding tax even if distributed before the minimum holding period is met

The Italian Revenue Agency, in its Tax Ruling no. 48/2025, has provided important clarification regarding the application of the exemption from withholding tax on dividends paid by the Italian compani...
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February 27, 2025

The Board of Statutory Auditors in the CSRD Regulation

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February 18, 2025

Non-cumulation of Italian tax incentives: could Ruling No. 16/2025 open a "loophole"?

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February 11, 2025

E-gamers: a complex tax journey

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February 11, 2025

Transfer market and fringe benefits for football players: an ongoing issue?

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Global
Tax, legal and governance aspects of professional sports

Tax, legal and governance aspects of professional sports

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Global
Foreign Income: From Day calculation to taxing power, How the Supreme Court tells Judges and Italian revenue Agency off

Foreign Income: From Day calculation to taxing power, How the Supreme Court tells Judges and Italian revenue Agency off

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Global
Charitable Trusts: Inheritance Tax Upon the Transfer of Assets from the Settlor/deceased party to the Trust

Charitable Trusts: Inheritance Tax Upon the Transfer of Assets from the Settlor/deceased party to the Trust

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