International 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. 

Special tax regime for an Italian resident taxpayer with employment contract providing for duties to be performed outside of Italy

16 July 2021
Italy runs a self-assessment system based on the residence concept. Indeed, Italian tax resident individuals are liable to income taxes on their worldwide income according to the cash principle.

E-commerce: new vat regime for entities who make online sales to final consumers in other countries EU (One Stop Shop)

21 June 2021
INTRODUCTION  The Legislative Decree n. 83/2021 has been published on June 15th, 2021 on the Official Gazette. This decree has implemented in Italy Articles 2 and 3 of Directive (EU) 2017/2455 of December 5, 2017 about value added tax applicable to supply of services and distance sales of goods. 

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 | 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.

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.

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

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