Corporate Tax

Smart Working and the risk of Permanent Establishment

19 July 2022
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 presence. 

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

14 June 2022
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”.

New OECD guidelines on Transfer Pricing

29 March 2022
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.

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

8 March 2022
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 time when the turnaround and continuation of the business activity, directly or indirectly, are still possible.

Tax credit and outright grants in favor of companies in tourist industry – Updates after Ministry of Tourism provision

23 February 2022
Content of the new provision The Ministry of Tourism, with the provision 23/12/2021 has clarified several aspect of the benefits to companies in tourism industry, about eligible costs and timing of the procedure. Beneficiaries All companies in tourism industry and in particular:

RSM Studio Tributario e Societario has supported Krause Group in the acquisition of Parma Calcio

25 September 2020
This is part of the current unstoppable process of progressive internationalisation of the Italian football club ownership. Besides Roma, Inter, Milan, Fiorentina and many other teams within the minor leagues, Serie A welcomes a new foreign investor.

COVID-19 | Impacts of the greatest economic crisis of the modern era on the development and transfer pricing policies of multinational groups

10 May 2020
The Covid-19 emergency is causing unprecedented political and economic stress capable of producing a planetary crisis that will last over time.

COVID-19 | Urgent measures for business, strategic sectors and justice

7 April 2020
Further to President Giuseppe Conte and Minister of Economy and Finance Roberto Gualtieri proposal, the Council of Ministers has approved a Decree Law introducing urgent measures regarding access to credit and deferral of obligations for businesses, as well as special powers in legal and strategically important sectors.

COVID-19 | COVID-19 Global Tax Policy Measures

1 April 2020
The COVID-19 crisis is causing governments around the world to rapidly respond in order to provide economic relief to businesses and individuals. On a daily basis, global policy changes are being proposed and enacted related to extending filing deadlines and providing tax cuts and incentives.

COVID-19 | Art. 56 Law Decree 18/2020: measures for the financial support to companies affected by the spread

28 March 2020
Law decree 18/2020, in order to cope with the crisis that Italian companies are facing due to the spread of the COVID-19, has provided in art. 56 for financial support measures in favour of micro, small and medium-sized enterprises.

COVID-19 | Decree Law issued on March 25th, 2020: Amendment of the list of eligible activities provided in Annex 1 to the Prime Ministerial Decree issued on March 22nd , 2020

27 March 2020
On March 25th, 2020, the Ministry of Economic Development introduced some amendments to Annex 1 to the Prime Ministerial Decree of March 22, 2020 which enter into force immediately.

COVID-19 | Prime Ministerial Decree of March 22, 2020: Further restrictions to business activities, in addition to the initial provisions set in Law Decree dated February 23, 2020, n. 6

22 March 2020
It has been published in the Official Gazette (OG General Series n.76 of 22-03-2020) the new decree of the President of the Council of Ministers (DPCM) which aims to tighten the restrictions introduced with previous legislative and regulatory interventions by providing for new measures, applicable to the whole national territory, regarding the containment and manag

COVID-19 | Ministry of Economy and Finance: March 16 tax deadline extension

15 March 2020
The terms relating to the payments scheduled for March 16 will be deferred with a provision in the decree law to be adopted by the Council of Ministers, relating to measures to contain the effects of the Covid-19 epidemic.

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.

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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