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Tax Alert


  • 06-03-2015 TAX ALERT 2015/02
    • Amending Protocol to Italy and Switzerland on exchange of information
    • Exchange of Information Agreements also with Liechtenstein, Monaco, Guernsey and Isle of Man
    • Constitutional Court declares Robin Hood Tax illegitimate
    • Business Restructurings qualified by the Supreme Court as transfers of going concern
    • Supreme Court case law on substitute tax for refinancing transactions
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  • 30-01-2015 TAX ALERT 2015/01

    Highlights

    • Increase of taxation for Italian pension funds
    • Tax step-up election for shares held by individuals
    • Redesign of the "blacklists"
    • San Marino now white-listed
    • New rules applicable to liquidated companies
    • Broadening of possibilities to cure past violations
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  • 31-12-2014 TAX ALERT 2014/12

    Highlights

    • Applicability of voluntary disclosure programme as of 1 January 2015
    • Ordinary taxation of disclosed income, but significant reductions of penalties and removal of criminal charges
    • Luxembourg removed from black-list
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  • 28-11-2014 TAX ALERT 2014/11

    Highlights

    • Improvements to the SIIQ regime become law
    • New law enacted to remove EU law infringements
    • Qatar included in the white list
    • Transfer pricing audits on multinationals: Proposed actions by the Italian Joint Stock Company Association (ASSONIME)
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  • 31-10-2014 TAX ALERT 2014/10

    Highlights

    • New "patent box" regime
    • Increase of IRAP tax rate
    • Deductibility of labour costs for IRAP purposes
    • Higher taxation of dividends received by non-commercial entities
    • Limitation of exemption for life insurance policies
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