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6 February 2020
Marco Carlizzi
The solutions now recommended and the fair value of share participation
6 December 2019
On 5 November 2019, the OECD released an additional guidance on the implementation of country by country reporting, containing clarifications for tax administration and multinational groups in relation to the implementation and operation of country...
19 November 2019
During the "Tax Certainty Day" held in Paris on September 16th, OECD revealed the global statistics for the Mutual Agreement Procedure. In particular, those relating to transfer prices has increased, recording a growth of almost 20%...
19 September 2019
With the Decision of the Commissioner of Italian Revenue Agency no° 658445/2019 published on 30 July 2019 (“the Act”), the changes introduced by Article 4 of the "Growth" Decree (Decree-Law No 34/2019) are implemented for those who decide to proceed...
14 June 2019
The position expressed recently by the Supreme Court provides an important clarifying contribution to the complex case represented by the relocation abroad.
10 May 2019
Starting from this year, a simpler procedure for the quantification of the portion of the eligible income is planned.
23 April 2019
The Decision of the Commissioner of Italian Revenue Agency No. 95765 issued on April 16, 2019 marks the start of the enhanced cooperation and collaboration procedure aimed at encouraging dialogue with foreign companies operating in Italy in relation...
9 April 2019
In the meeting held with the specialised press on January 31, 2019, the Revenue Agency and the Financial Police (“Guardia di Finanza”) provided useful clarifications on several issues of international tax, including those concerning transfer pricing.
12 March 2019
Replying to the clarification No° 60/2018, submitted by a taxpayer about the relevance, for VAT purposes, of contributions made by the controlling entity to compensate the operating losses of the controlled entity, the Revenue Agency provides a...
7 January 2019
TABLE OF CONTENTS   END-YEAR TAX PROVISIONS Tax Decree Budget Law 2019 FOCUS ON EMPLOYMENT (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  

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Roma:  +39 06 5754963 

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