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Tax Alert

  • 10-03-2017 TAX ALERT 2017/01
    Implementation decree of Italian CbCR rules published

    • Application of CbCR rules as from first reportable period ending on or after 31 December 2016
    • Obligations for Italian parents and Italian subs of MNE groups with parents in non-complying States
    • Exemption for 2016 for Italian subs with parents in non-complying States in case of voluntary filing by the foreign parent
    • CbCR to be used by tax authorities as an indicator to start further enquiries on transfer pricing
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  • 28-12-2016 TAX ALERT 2016/06

    Italy introduces VAT Group regime

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  • 09-12-2016 TAX ALERT 2016/05
    • Regime available to individuals transferring their residence to Italy (after a 9 out of 10 period of residence abroad)
    • Flat taxation of foreign-source income (€ 100,000)
    • Possibility to extend the benefit to relatives
    • Exemption from reporting obligations, inheritance / gift taxes and wealth taxes
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  • 07-11-2016 TAX ALERT 2016/04
    • Deadline for access to the voluntary disclosure programme extended to 31 July 2017
    • Beneficial impact on penalties and years covered from the stipulation by Italy of a wider network of exchange of information
    • Possibility to choose between self-calculation and preliminary review by tax authorities
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  • 04-07-2016 TAX ALERT 2016/03
    Brexit: potential consequences on the tax relations between the UK and Italy
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  • 07-04-2016 TAX ALERT 2016/02
    • Increased certainty on interest deductibility in LBO transactions
    • Tax authorities’ attention on fees charged by private equity funds to portfolio companies
    • Clarifications on interest withholding taxes in cases of indirect lending
    • Increased attention on use of foreign vehicles reduction of corporate income tax rate
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  • 01-02-2016 TAX ALERT 2016/01
    • Reduction of corporate income tax rate
    • Review of statute of limitation rules
    • Abolition of “black list cost” rules
    • Country-by-Country Reporting rules
    • New incentives introduced
    • New penalty system entering into force as from 2016
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  • 27-10-2015 TAX ALERT 2015/05

    Last set of decrees implementing the 2014 Italian Tax Reform

    • Reform of tax ruling procedures
    • Review of tax litigation
    • Review of the administrative penalty system
    • Review of the criminal penalty system
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  • 23-04-2015 TAX ALERT 2015/04
    • Changes to rules on taxation of crossborder relationships
    • New definition of “abuse of law”
    • Review of statute of limitations
    • Cooperative compliance program
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  • 07-04-2015 TAX ALERT 2015/03
    • Review of the black lists announced
    • Amendments to the recently introduced Patent Box regime
    • Extension of the interest withholding tax exemption for qualifying foreign lenders
    • Supreme Court judgments on the application of gift tax to trusts
    • Foreign tax credit: clarifications provided by the Italian tax authorities
    • Extension of reverse brain drain incentive
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