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Taxation Italy New Legislation

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

Italian Tax Reform | Reshoring

McDermott Will & Schulte on

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

McDermott Will & Schulte

Italian Tax Reform: New Residence Definitions for Individuals and Corporations

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

McDermott Will & Schulte

Italian Tax Reform

McDermott Will & Schulte on

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

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