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News on Patent Box - the Revenue Agency Defines the Conditions for Access to Tax Relief in case of Self-Determination of Income

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 directly with the determination of the eligible income, in place of the ruling procedure.
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Tax News 04/2018

28 May 2018
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS E-invoicing guidelines Does the absence of any indication of a tax relief in the return preclude its use? Italian Transfer Pricing Guidelines Tax deadlines  
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Tax News - 12/2017

15 January 2018
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS The legal interest rate rises to 0.3% Explanations on the new VAT deduction terms Tax News concerning the annual Budget Law 2018 Tax deadlines  
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Tax News - 11/2017

22 December 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Implementation of the Country-by-Country Reporting provisions For tax residence, the use of a real estate, even if not owned, is sufficient The new tax regime for short-term lease: the “Airbnb Law” Tax deadlines  
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Tax News - 10/2017

24 November 2017
TABLE OF CONTENTS   FOCUS ON TAX & ACCOUNTING TOPICS Tax effect of the waiver to TFM The access of the Tax Authorities to the company always requires a final report New clarifications on Split Payment Tax deadlines
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Tax News - 09/2017

16 October 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Simplification of INTRASTAT’s fulfilments (In) completeness of the information contained in the invoice and tax consequences Acquisition of fixed assets: when is it possible to deduct depreciation? The new tax credit for advertising investments
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Tax News - 07-08/2017

16 September 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS New Decree on Split Payment Criminal consequences for the repeated refusal to show accounting records New limits on tax offsetting Tax deadlines  
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Tax News - 06/2017

19 July 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Increase in IRPEF taxation of dividends and gains VAT – green light to the extension of the “Split Payment” Tax deadlines   FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  
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Tax News - 05/2017

19 June 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS New VAT sanctions within the reverse charge regime Tax reliefs for workers who (re)turn to Italy Tax deadlines FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  
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Tax News - 04/2017

17 May 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Tax implications of the corrective measure 2017 Tax deadlines FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  
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Tax News - 03/2017

18 April 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS The "Super" and "Hyper" amortizations analyzed from a tax point of view Entry into force of the favorable tax regime for foreign high net worth individuals
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Tax News - 02/2017

7 March 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Tax news of the Decree Law “Milleproroghe” Green light to the checks on “fictitious” foreign residences   Validity of the intra-Community transactions without registration with the VIES
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Tax News - 01/2017

9 February 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS The automatic exchange of tax information is increasingly “global” “Rich” business cash + high bank debt = assessment! FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  
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Tax News - 12/2016

11 January 2017
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Green light to the new edition of Voluntary Disclosure Final approval of the new accounting standards      Year-end Tax News   FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  
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Tax News - 10/2016

14 November 2016
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Non-deductibility of the remunerations paid to directors without powers Tax news related to the end of year Law Decrees   FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  
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What does Brexit mean for UK companies in Italy?

11 September 2016
A referendum was held on June 23, to decide whether the UK would leave or stay in the European Union. Leave won by 52% to 48%. Brexit is a reality. As a result, in the absence of precedent about the mechanism for leaving the EU (Article 50 of the Treaty on European Union), uncertainty is prevailing.
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Tax News - 09/2016

10 August 2016
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS The new “white list” of collaborative jurisdictions from a tax point of view The new CFC rule analysed by the Italian Revenue Agency     The new "abuse of law" examined by Assonime  
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Indirect Tax Update - July 2016

18 July 2016
Breaking news from the RSM Europe VAT Group, including updates from the UK, Germany, Norway, Hungary, Russia, Netherlands and EU. Download here, or read below.
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12 best business in Europe's biggest business competition named

22 June 2016
WINNERS OF 2015/16 EUROPEAN BUSINESS AWARDS PROGRAMME CROWNED AT GALA EVENT IN MILAN  
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Major changes to the Italian Tax Legislation for transactions with tax havens

8 May 2016
The Italian Government, by Art. 1 (clauses 142 to 144) of the 2016 Stability Law (turned into Law No. 208 of 28 December 2015, as published in the Official Gazette No. 302 on 30 December 2015), reviewed a number of tax rules to make the domestic tax system more attractive and competitive to foreign investors and Italian companies with cross-border operations.
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Tax News - 04/2016

5 May 2016
TABLE OF CONTENTSs   FOCUS ON TAX AND ACCOUNTING TOPICS From May 1st green light to the Reverse Charge on tablet PCs and laptops The Italian Revenue Agency issues the Guidelines on 2016 tax audits FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  
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Tax News - 03/2016

8 April 2016
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Patent Box - extension of the deadline to provide the documentation The "new" wilful misrepresentation also includes valuations and estimates New provisions on Branch Exemption. Draft provision of the Director of the Italian Revenue Agengy
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Tax News - 10/2015

22 December 2015
TABLE OF CONTENTS   SPECIAL FOCUS The new Italian “Patent Box” FOCUS ON EMPLOYMENT (in collaboration with De Luca & Partners and HR Capital in Milan)   DOWNLOAD OUR TAX NEWS HERE
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Tax News - 05/2015

22 December 2015
TABLE OF CONTENTS   LAWS AND REGULATIONS Tightening of the “false accounting” POLICY AND STANDARD PRACTICE Other policies to be pointed out JURISPRUDENCE Non-application of conventional remunerations of expatriates  
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How can we help you?

Contact RSM Studio Palea Lauri Gerla by phone at

Milano: +39 02 89095151

Torino: +39 011 561 32 82 

Roma:  +39 06 5754963 

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