Publications

9 March 2022
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...
16 February 2022
It is a sign of the times we are living in: the ESG issue is increasingly at the centre of discussions around the world.
7 June 2021
Marco Carlizzi
WHAT IS AN INTELLECTUAL PROPERTY RIGHT?
15 March 2021
DIRECT HOLDING OF REAL ESTATE This paragraph discusses the most important tax implications of the direct holding of real estate. First of all is discussed the impact for resident individuals and non-resident individuals. Thereafter is discussed the...
15 March 2021
DIRECT SALE OF REAL ESTATE  RESIDENT INDIVIDUAL Capital gains
15 March 2021
Rental income and capital gains of Italian real estate Taxpayer Basis of tax Tax levied Tax rates (2022)
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...

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