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The new Digital Service Tax has entered into force in Italy

With the approval of Law 27 December 2019, no. 160 (the Budget Law), the Italian digital services tax (the DST), initially provided by Law 30 December 2018, no. 145, has finally come into force, being effective as of 1...more

Italy: New Web Tax and definition of permanent establishment

The Web Tax Italy has introduced a new so-called “Web Tax”, a new tax on certain digital transactions. This will apply from 1 January following the issue of the relevant Decree of the Ministry of Economy and Finance, most...more

Italy passes new rules for carried interest

The Italian Government has at last put an end to the controversy around the characterisation of 'carried interest' for tax treatment purposes. By Law Decree no. 50 of 24 April 2017, which is to be brought into law by 23 June...more

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