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Mutual Agreement Procedure: OECD Statistics Reveal a Consistent Growth of the Procedure in Italy and in the World

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% compared to 2017. In Italy, one of the countries with the highest number of MAPs in progress, 256 new cases were activated in 2018. Times for the conclusion of the procedure are around 2 and a half years in our country.

The Supreme Court Clarifies that the Boards of Directors Held Out of Italy Are not among the Relocation Abroad Cases

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.

Enhanced Cooperation and Collaboration Procedure: April 16 Marks its Launch in the Italian Law

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 to the subject of permanent establishment.

Italian Tax Authorities Reaffirm the Relevance of Fulfilling Transfer Pricing Requirements Set by the Law

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.

Transfer Pricing Adjustments and VAT: for the Revenue Agency different treatments for VAT purposes

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 useful clarification about the treatment of different cases of TP adjustments.

Tax News 06-07/2018

1 August 2018
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS The treatment of tax and social security receivables in bankruptcy proceedings Tax credit for advertising investments - implementation of favorable legislation Tax deadlines  

Tax News 05/2018

18 June 2018
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Transfer Pricing - enactment of the decree “pro- taxpayer” relating to adjustments by the Italian Tax Authorities Tax deadlines FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITAL IN MILAN)  

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  

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  

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  

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

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

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  

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)  

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)  

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.

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  

Tax News - 06/2016

10 July 2016
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS EU agreement- the Principality of Monaco for the exchange of tax information Limits and conditions for the amendment (in favour) of tax returns Tax (and penal) considerations on the deduction of expenses supported by generic invoices

Global reaction to BEPS: survey reveals impact on the middle market

7 June 2016
OECD BEPS Action Plan to hit middle market business  

Tax News - 05/2016

6 June 2016
TABEL OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Tax information exchange with Switzerland is about to be effective Tax consequences of the leveraged buyout FOCUS ON EMPLOYMENT TOPICS (IN COLLABORATION WITH DE LUCA & PARTNERS AND HR CAPITALS IN MILAN)  

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.

Tax News - 02/2016

8 March 2016
TABLE OF CONTENTS   FOCUS ON TAX AND ACCOUNTING TOPICS Effects of the tax penalties reform on proceedings already issued Stop to discounts allowances without documentation Deductibility of costs in tax havens and rules regarding the Controlled Foreign Companies

Indirect Tax Update - February 2016

17 February 2016
This edition of RSM's EU VAT Group's Indirect Tax Update includes Italy, Netherlands, Switzerland, Belgium, France, Hungary and the UK. Please download here or read below.

Aggiornamenti Imposte Indirette - in questa edizione le novità nei seguenti paesi: Italia, Olanda, Svizzera, Belgio, Francia, Ungheria e UK

17 February 2016
This edition of RSM's EU VAT Group's Indirect Tax Update includes Italy, Netherlands, Switzerland, Belgium, France, Hungary and the UK. Please download here or read below.

Tax News - 09/2015

22 December 2015
TABLE OF CONTENTS   LAWS AND REGULATIONS Voluntary Disclosure – extension of the terms for the election Abuse of the law -  green light to the new legislation FOCUS ON EMPLOYMENT (In collaboration with De Luca & Partners and HR Capital in Milan)

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