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New Legislation Corporate Taxes Italy

DLA Piper

Italian Tax Authority Provides Guidance on VAT Treatment of Personnel Secondment Arrangements

DLA Piper on

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

McDermott Will & Schulte

New From January 2024 | Participation Exemption for European Corporations on Disposal of Shareholdings

McDermott Will & Schulte on

The Italian government recently approved a draft 2024 budget law which provides for the extension of the domestic participation exemption regime on disposal of shareholdings (PEX) to those non-resident corporations that: (i)...more

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