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.

Smart Working and the risk of Permanent Establishment

“Energy and Gas” Tax Credits

3 May 2022

Marco Giuliani

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

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:

Tax credit and outright grants in favor of companies in tourist industry

A special tax regime to attract foreign pensioners to Southern Italy

26 April 2021

Marco Giuliani

INTRODUCTION

A special tax regime to attract foreign pensioners to Southern Italy

COVID-19 | Urgent Measures for Health, Economy, Labour and Social Policies

20 May 2020

It has been approved by the Council of Ministers a Law Decree introducing urgent measures in the field of health, support to work and economy, as well as social policies, related to the epidemiological emergency from COVID-19 following a proposal made by the President of the Council of Ministers, Mr Giuseppe Conte, and the Minister of Economy and Finance, Mr Rober

COVID-19 | Urgent Measures for Health, Economy, Labour and Social Policies

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

Francesco Gerla

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

COVID-19 | In the Prime Ministerial Decree issued on April, 26th 2020 the measures to be adopted in Phase 2 effective from May, 4th 2020

27 April 2020

Yesterday evening, the President of the Council of Ministers signed and then illustrated the new decree (DPCM) regarding the containment and management of the epidemiological emergency caused by Coronavirus, valid from May 4th 2020 and for the following two weeks.

COVID-19 | In the Prime Ministerial Decree issued on April, 26th 2020 the measures to be adopted in Phase 2 effective from May, 4th 2020

COVID-19 | DL 23/2020: Urgent measures concerning access to credit, tax compliance, health and work, special powers in strategic sectors and extension of administrative and judicial deadlines

17 April 2020

The Italian Council of Ministers, upon proposal of the Italian President Giuseppe Conte and the Italian Minister of Economy and Finance Roberto Gualtieri, approved, on 08.04.2020, the decree law no. 23 (the so-called "Decreto Liquidità” i.e.

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 | Overview of the main measures introduced by Legislative Decree "Cura Italia"

19 March 2020

We have summarised the main provisions introduced by the "Cura Italia" Decree Law of 17 March 2020, limited to tax, employment law and corporate matters, in order to make them easier to understand and to provide readers with useful information to support their decision-making processes.

COVID-19 | Overview of the main measures introduced by Legislative Decree "Cura Italia"

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.

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