Tax Law and International Tax Law

Il dibattito sulla tassazione dei patrimoni è tornato al centro della scena politica italiana, dividendo l'opinione pubblica tra chi la considera uno strumento di redistribuzione della ricchezza e chi la ritiene un onere incompatibile con la crescita economica. La presente analisi esamina l'approccio di Italia e Svizzera alla tassazione patrimoniale, approfondendo le prospettive divergenti e le realtà fiscali di entrambi i Paesi.

For decades, wealth management followed a familiar script: diversify, balance equities with bonds, and track global markets.

When French entrepreneur Thomas Durand set out to acquire a yacht for personal and family enjoyment, his initial focus was on selecting the perfect vessel

Ireland's EU Presidency brings unique insights into European legislative processes, while recent tribunal decisions and regulatory changes reshape the landscape for tax enquiries, transfer pricing adjustments, and foreign investment screening. These developments signal important shifts in how tax authorities exercise their powers and how cross-border transactions are scrutinized across EU member states.

Relocating from Spain to Cyprus requires coordinated planning in both countries. This guide covers the Spanish tax residence review, exit tax, the Yellow Slip, Cyprus Non-Dom status, the 60-day rule...

Italy's football system faces a critical juncture following three consecutive World Cup qualification failures, prompting a comprehensive draft bill that targets structural reforms across agent fees, transfer guarantees, and youth development. With the sector generating over one billion euros annually yet burdened by €5.5 billion in debt, the proposed legislation seeks to transform Italian football from a cost center into a competitive asset for future national teams.

A Cyprus holding company is one of the most powerful tools available to founders, investors and group owners who want to move profits, reinvest and plan exits without losing value through unnecessary tax leakage and withholding taxes.

The European Commission's Tax Simplification Package proposes sweeping reforms to EU direct tax directives, promising to cut business compliance costs by EUR 8 billion annually. The draft Omnibus Directive would eliminate minimum holding requirements for withholding tax relief, ease interest deduction limitations, and introduce an EU-wide R&D allowance. With negotiations targeting conclusion in Q4 2027 and implementation by 2029, these changes could fundamentally reshape cross-border taxation for companies

Malta residents considering Cyprus face a strategic choice between two EU jurisdictions with fundamentally different tax architectures. While Malta's remittance-basis system demands constant tracking and substance requirements have tightened around the corporate refund, Cyprus offers structural simplicity: a 0% dividend exemption that applies regardless of remittance, a 15% corporate rate with no engineering required, and a 60-day residency rule now accessible even during dual-residence transitions.

Ireland's EU Presidency brings unique insights into European legislative processes, while recent tribunal decisions and regulatory changes reshape the landscape for tax enquiries, transfer pricing adjustments, and foreign investment screening. These developments signal important shifts in how tax authorities exercise their powers and how cross-border transactions are scrutinized across EU member states.

A Cyprus holding company offers founders, investors, and group owners a strategic vehicle to move profits, reinvest capital, and plan exits while minimizing tax leakage and withholding taxes.

The European Commission's proposal to recast the Directive on Administrative Cooperation (DAC) represents a significant shift in tax transparency requirements, particularly targeting...