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4 August 2022

LAW IN DIGITAL SYSTEMS

Insight #1 Is it possible to commit a crime in the METAVERSE?

19 July 2022

Smart Working and the risk of Permanent Establishment

The ongoing digitalization of the economy has undoubtedly allowed individuals to carry out work activities from their home without being physically present in an office, and in some cases to live in Countries where their employer has not a formal...

17 June 2022

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. From a tax perspective, with the “Brain Gain Program” the Italian...

14 June 2022

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”.

23 May 2022

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.

4 May 2022

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...

3 May 2022

“Energy and Gas” Tax Credits

Some legislative provisions have introduced relief measures to partially offset the higher cost borne by companies for the purchase of electricity and gas; they are summarized below: ELECTRICITY ENERGY-INTENSIVE COMPANIES

26 April 2022

A special tax regime to attract foreign pensioners to Southern Italy – Amendments to Article 24-ter Income Tax Act

“Inbound Pensioners” – General Overview In recent years, mostly inspired by the experience of other States, Italy has introduced several special tax regimes aimed at encouraging non-resident individuals to move (or to return to) and invest in the...

4 April 2022

The new Patent Box rewards investments in research and development on intangibles

The tax decree linked to the manoeuvre (Decree Law 146/2021) and the 2022 Stability Law have significantly changed the "Patent Box" regulations, introducing, in place of the 50% detaxation of income produced by intellectual property, a 110% "super...

29 March 2022

New OECD guidelines on Transfer Pricing

The Organization for Economic Cooperation and Development (hereinafter "OECD") released on January 20th, 2022 the new Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations updating the previous version dated July 2017.

9 March 2022

Acquiring Italian Real Estate

DIRECT PURCHASE OF REAL ESTATE This paragraph discusses the most important tax implications of direct purchase of real estate. First of all, it discusses the impact for resident individuals and non-resident individuals, thereafter the impact for...

8 March 2022

The negotiated settlement of business crisis and the new role of independent experts

The negotiated settlement of business crisis provided for by the Italian Decree Law 118/2021 introduces into our legal system a new instrument that differs from the range of bankruptcy procedures because it is usually applied during the crisis at a...

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