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On 18 February 2025, the Italian Revenue Agency issued Ruling n. 38/2025 (the "Ruling"), commenting the enactment of the Decree-Law No. 131 of 16 September 2024 ("Decreto salva infrazioni" – converted into Law No. 166 of 14...more
Company belonging to Euro 750 Mio Group, will pay DST regardless of their digital service turnover in Italy. ...more
On October 16, 2023, the Council of Ministers approved, in preliminary examination, the draft of a legislative decree implementing the tax reform on international taxation. The draft decree must now acquire the opinions of...more
On October 16, 2023, the Council of Ministers approved, in preliminary examination, the first two drafts of legislative decrees implementing the new “Italian Tax Reform” (Law No. 111/2023). One of these legislative...more
At its meeting on October 16, the Council of Ministers approved, in preliminary consideration, the first two draft legislative decrees implementing the Reform Proxy Law (Law No. 111/2023): – the first legislative decree...more
Europe’s politicians worry that international tax rules have not kept pace with the digital economy and too easily allow multinationals to organize their global operations to minimize net taxable profits in high-tax European...more
The Italian Government has recently approved a new decree, which reshapes the definition of abuse of law and tax avoidance and changes the rules on the statute of limitations in the event of tax crimes. The decree also...more