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Starting from January 2025, staff secondments are subject to VAT even where limited to the mere reimbursement of costs, provided that the relevant payment received qualifies as consideration for a supply of services. This...more
As global trade dynamics continue to evolve and the European Union adopts a more assertive stance in defending its internal market, Italian exporters are facing an increasingly complex regulatory and financial landscape....more
What are the key considerations for businesses and individuals navigating cross-border mobility in your jurisdiction?...more
Company belonging to Euro 750 Mio Group, will pay DST regardless of their digital service turnover in Italy. ...more
In 2016, Italy introduced a new form of security on moveable goods, which does not require the debtor to surrender the goods to the creditor or a custodian. Instead, it requires the pledgor to register the goods in a digital...more
Through the conversion of Law Decree No. 39/2024 into Law No. 67 of 23 May 2024 (the "Tax Bonus Decree"), the Parliament has now approved a number of restrictions substantially limiting the benefits of the so-called...more
Many countries have special tax regimes designed to attract qualified staff from abroad and we will be covering some of these regimes in a series of articles. The first is Italy – for which see below to discover who can...more
This Client Alert examines the key issues that typically arise in connection with debt repurchase programs. It also looks at issues applicable to both bond and loan repurchases, as well as jurisdictional issues raised by the...more
Italian tax authorities address for the first time the VAT regime applicable to the assignment of NPLs. On the very last day of 2021 the Italian Revenue Agency issued a remarkable ruling (no. 79/E) on the VAT regime...more
The 2021 Italian Budget Law aligns the tax treatment applicable to EU investment funds with the tax treatment applicable to Italian investment funds....more
Proseguendo una consuetudine dello Studio, che ha sempre raccolto l’interesse e l’approvazione da parte Vostra, abbiamo organizzato, quest’anno in formato webinar, un incontro sulle principali novità fiscali recentemente...more
Continuing a practice of the Firm, which has always garnered your interest and approval, we have organized, this year in webinar format, a meeting on the main tax innovations recently introduced and of interest to businesses....more
Law Decree no. 149 of 9 November 2020 (the "Ristori-bis" Decree) impacted on the provisions of the first Law Decree no. 137 of 28 October 2020 (the "Ristori" Decree), extending the scope of the so-called "rental bonus" (ie...more
All implementing measures necessary to benefit from the Superbonus 110%, enacted by the so-called Relaunch Decree, have finally been set out by the Ministry of Economic Development and by the Italian Tax Authorities....more
Con sentenza n. 158/2020, depositata il 21 luglio 2020, la Consulta ha dichiarato la non fondatezza delle questioni di legittimità costituzionale dell’articolo 20 del d.p.r. 26 aprile 1986, n. 131 (“TUR”), come recentemente...more
In sede di risposta all'Interpello n. 169 del 9 giugno 2020, l'Agenzia delle Entrate ha commentato il regime fiscale applicabile ai proventi derivanti da prestiti erogati per il tramite delle c.d. piattaforme di Peer to Peer...more
Evolving and intersecting tax regimes are creating unintended tax exposure, as well as areas of opportunity, for multinational companies (MNCs) operating in European markets. Understand how new tax regulations transect...more
Lo scorso 19 maggio 2020 è stato pubblicato in Gazzetta Ufficiale ed è entrato in vigore il Decreto Legge 19 maggio 2020, n. 34, recante “Misure urgenti in materia di salute, sostegno al lavoro e all’economia, nonché di...more
Article 55 of Law Decree 18 of 17 March 2020 ("Cura Italia Decree" or the "Decree") introduces a new form of "monetization" of deferred tax assets ("DTA") as a way of providing financial support to companies, including banks....more
Con le recenti risposte alle istanze di Interpello n. 276 e n. 277, l’Agenzia delle Entrate (“Agenzia”) ha commentato la disciplina dell’articolo 14 del d.lgs. 472/1997 in materia di responsabilità solidale del cessionario (o...more
È stato pubblicato, nella Gazzetta Ufficiale del 5 luglio 2019, n.156 il Decreto del Ministero dello Sviluppo economico del 7 maggio 2019 recante le modalità di attuazione degli incentivi fiscali all’investimento in start-up...more
Con il Decreto Legge 30 aprile 2019, n. 34, pubblicato in GU n. 100 del 30 aprile 2019 (c.d. "Decreto Crescita"), sono state apportate alcune modifiche alla legge 30 aprile 1999 n. 130 sulla cartolarizzazione dei crediti (la...more
TAX CREDIT ON R&D - All companies also Innovative Start-ups that make investments in certain R&D activities can benefit from a particular tax credit (ex 3 Decree Law 145/2013)....more
CREDITO RICERCA E SVLUPPO (R&S) - Tutte le imprese anche le Start up innovative che effettuano investimenti in determinate attività di R&S possono beneficiare di un particolare credito d'imposta (ex 3 Dl 145/2013). ...more
Easier to cover systematic losses - In the event of systematic losses, the innovative startup benefits from a 1-year grace period to cover losses over 1/3 of the share capital (terms postponed by two financial years)....more