European Union: Tax

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Article
Merger Leveraged Buy-outs And VAT Deductibility Of Transaction Costs In Italy
Italy's Revenue Agency has issued Resolution No. 7/2026, fundamentally reshaping the VAT treatment of transaction costs in merger leveraged buy-out structures. The ruling addresses whether special purpose vehicles qualify as taxable persons and whether acquisition-related expenses can be classified as deductible preparatory costs, marking a significant departure from previous formalistic interpretations that focused narrowly on shareholding activities.
Italy Tax
GGI Global Alliance
Article
Challenges To Pillar 2 And The Tax Control Framework
The European Union's Pillar 2 tax framework imposes a minimum 15% effective tax rate on multinational groups with consolidated turnover exceeding EUR 750 million. This comprehensive analysis explores how organizations must adapt their tax control frameworks to meet the complex requirements of the Global Anti-Base Erosion rules, including enhanced governance, adjusted reporting processes, and international coordination mechanisms.
Netherlands Tax
GGI Global Alliance
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Related Country Guides

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Tax Disputes
CT
Corporate Tax

Sales Taxes: VAT, GST

Article
Merger Leveraged Buy-outs And VAT Deductibility Of Transaction Costs In Italy
Italy's Revenue Agency has issued Resolution No. 7/2026, fundamentally reshaping the VAT treatment of transaction costs in merger leveraged buy-out structures. The ruling addresses whether special purpose vehicles qualify as taxable persons and whether acquisition-related expenses can be classified as deductible preparatory costs, marking a significant departure from previous formalistic interpretations that focused narrowly on shareholding activities.
Italy Tax
GGI Global Alliance
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Income Tax

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Tax Authorities

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Property Taxes

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