Tax Alert

• 02-04-2021 TAX ALERT 2021/04
  
  The Italian Supreme Court endorses the Italian tax authorities’ position on how statute of limitations applies to income components that are spread over multiple tax periods
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• 24-03-2021 TAX ALERT 2021/03
  
  Deduzione delle eccedenze ACE nel consolidato in presenza di crediti d’imposta (Principio di diritto n. 7/2021)
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• 09-03-2021 TAX ALERT 2021/02
  
  No tax credit for crew members to non-resident persons operating ships in international traffic without a permanent establishment in Italy
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• 04-03-2021 TAX ALERT 2021/01
  
  Italian tax authorities confirm tax regime applicable to real estate securitization vehicles
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• 19-12-2020 TAX ALERT 2020/11
  
  The Revenue Agency publishes the Draft Provision implementing the DST
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• 24-07-2020 TAX ALERT 2020/10
  
  Recent Constitutional Court’s judgement increases certainty in the application of registration tax
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• 01-07-2020 TAX ALERT 2020/09
  
  Tax authorities acknowledge the entitlement of real estate companies to the tax benefits for energy requalification and anti-seismic interventions
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• 21-05-2020 TAX ALERT 2020/08
  
  The Italian Government enacted Law Decree no. 34 of 19 May 2020 (so-called “Rilancio Decree”)
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• 28-04-2020 TAX ALERT 2020/07
  
  Italian tax authorities clarify the relevance for Patent Box purposes of the payments received under an IP Co-Development and License Agreement
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• 15-04-2020 TAX ALERT 2020/06
  
  Amendments to the tax regime of dividends received by Italian non-commercial partnerships
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