LATEST ARTICLES
Italy
IPG Lex&Tax
Bad news from the Law No 213 of 30.12.2023 (s.c. Budget Law 2024) on the creation of real estate rights: by amending art. 9 § 5 and introducing the new art. 67 § 1 let. h) of Law Decree 917/1986...
IPG Lex&Tax
Novità amara per la costituzione dei diritti di superficie e dei diritti reali immobiliari di godimento in generale: la L. 30.12.2023 n. 213 (Legge di Bilancio 2024), intervenendo sull'art. 9 co. 5 del TUIR...
SLCLEX
Buying real estate in Italy is an attractive form of foreign investment, that leans into the good real estate market still present in the State.
IPG Lex&Tax
In recent years, the Italian legislature has adopted many legislative measures in the fiscal field aimed at making Italy more attractive and competitive...
Di Tanno Associati
Release of OICR units: new opportunity with aspects to be clarified
Di Tanno Associati
La declinazione del concetto di "beneficiario effettivo", presente dal 1977 nel Modello di Convenzione OCSE (ma che non trova in esso una definizione in positivo), nonché nella Direttiva 2003/49/CE...
Boccadutri International Law Firm
Crypto assets (and activities related to the world of cryptocurrencies) are defined as digital representations of value, determined through electronic procedures and specific technologies. Taxation applies to the actual gain, which effectively constitutes income.
LCA Studio Legale
Lo scorso 1° luglio è entrata in vigore la Riforma dello Sport. Con le modifiche del 23 giugno 2023 al testo del D.lgs. 36/2021 il legislatore è intervenuto nuovamente in merito al riordino e alla riforma...
LCA Studio Legale
La legge di bilancio 2023 introduce la possibilità di affrancare il valore delle azioni o quote di fondi comuni e Sicav (Oicr) mediante versamento di un'apposita imposta sostitutiva nella...
SLCLEX
The Italian Simple Partnership ("Società Semplice" or "SS") is one of the most widely used corporate structures in Italy as a vehicle for managing investments in the real estate sector, especially by family offices...
Boccadutri International Law Firm
Can paying taxes on cryptocurrencies become a scam? Unfortunately, yes, if they are claimed without granting the permission to collect them.
Advant Nctm
The draft 2021 Budget Law – still subject to further analysis and to be discussed by the Italian Parliament over the next month.
Cleary Gottlieb Steen & Hamilton LLP
On August 14, 2020, the Italian Government adopted Law Decree No. 104 (the "Decree") that introduces new tax measures to mitigate the effects of the ongoing Coronavirus Disease 2019...
Discus Holdings
High Net Worth Individuals can become residents, later permanent residents in Italy through an exclusive tax status agreement.
Puri Bracco Lenzi e Associati
Starting from January 1st, 2019, Italy adopted (through Legislative Decree no. 145/2018) the so-called EU "Anti-Tax Avoidance Directive"...
Arnone & Sicomo
."非住所居住地"纳税方案：定义，好处和适用条件。阅读本文，了解相关重要信息。
LCA Studio Legale
Tutte le novità in materia di imposte dirette e indirette, accise, accertamento e riscossione, credito d'imposta per i costi di consulenza sostenuti dalle PMI che intendono quotarsi, e proroghe.
Gitti and Partners
After the entrance into force of the 2017 Finance Bill, the Italian tax framework foresees two main alternative incentive tax regimes optionally eligible by individuals who transfer in Italy their fiscal residence, ...
Jones Day
Law Decree no. 50, recently enacted by the Italian government, introduces a number of tax measures designed to attract new investments in Italy.
Caiazzo Donnini Pappalardo & Associati
Art. 1, Paragraphs 631-633 of Law N0. 178 of 30th December 2020 (published on the Official Gazette of 30th December 2020) the "2021 Budget Law" equates the tax exempt treatment of dividends...
Mondaq Webinars
APR24
FREE News Alerts
Sign Up for our free News Alerts - All the latest articles on your chosen topics condensed into a free bi-weekly email.
Comparative Guides
Upcoming Events
Mondaq Advice Centres
