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Tax incentives. Researchers and Professors are welcome in our scientific hub
To support the economic, scientific and cultural development, Italy introduced many different measures, in the form of special investments, special financing or special tax regimes.
The “arm’s length range”: clarifications for a proper interpretation provided by the Italian Revenue Agency. Approaches and tools to be adopted during the audit
On May 24th 2022, the Italian Revenue Agency published Circular Letter n.16/E aimed at providing operational instructions on transfer pricing with respect to the ”arm's length interquartile range”.
Transfer Pricing: allocation of the burden of proof
With Order No. 1374 of 18 January 2022, the Supreme Court commented again on the allocation of the burden of proof in transfer pricing disputes, pursuant to Article.
High Net Worth Individuals: the Italian "Flat Tax"
INTRODUCTION Italian tax legislation includes several measures aimed to encourage foreign individuals to move to and invest in Italy. This measure is part of a wider initiative to promote Italy as an attractive destination for workers and investors’ capital.