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
11/28/2023
/ Corporate Entities ,
Corporate Taxes ,
EU ,
European Economic Area (EEA) ,
Income Taxes ,
Italy ,
Legislative Agendas ,
Member State ,
New Legislation ,
New Regulations ,
New Rules ,
Regulatory Agenda ,
Shareholders ,
Tax Code ,
TIEA
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
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
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
Proseguendo una consuetudine dello Studio, che ha sempre raccolto l’interesse e l’approvazione da parte Vostra, abbiamo organizzato, quest’anno in formato webinar, un incontro sulle principali novità fiscali recentemente...more
1/18/2021
/ Business Assets ,
Business Taxes ,
Corporate Taxes ,
Foreign Corporations ,
Income Taxes ,
International Tax Issues ,
Italy ,
Revaluation ,
Tax Liability ,
Tax Planning ,
The Patent Box ,
Transfer Pricing ,
UK Brexit ,
Webinars
Continuing a practice of the Firm, which has always garnered your interest and approval, we have organized, this year in webinar format, a meeting on the main tax innovations recently introduced and of interest to...more
1/18/2021
/ Business Assets ,
Business Taxes ,
Corporate Taxes ,
Foreign Corporations ,
Income Taxes ,
International Tax Issues ,
Italy ,
Revaluation ,
Tax Liability ,
Tax Planning ,
The Patent Box ,
Transfer Pricing ,
UK Brexit ,
Webinars
On 26 February 2019, the Court of Justice of the European Union (CJEU) issued long-awaited judgments in a group of cases concerning the Danish government withholding tax on dividends and interest paid by Danish companies to...more
On February 26, 2019 the Court of Justice of the European Union (CJEU) issued the long-awaited judgments on the cases concerning the Danish government withholding tax on dividends and interest paid by Danish companies to...more
3/5/2019
/ Anti-Abuse Rule ,
Beneficial Owner ,
Court of Justice of the European Union (CJEU) ,
Dividends ,
EU ,
Member State ,
OECD ,
Parent Corporation ,
Payment Services Directive ,
Subsidiaries ,
Tax Exemptions ,
Withholding Tax
Protecting Americans from Tax Hikes Act of 2015—the Year-End Legislation f/k/a Extenders -
Just in time for Christmas, Congress passed, with bipartisan support, and the President signed, the “Protecting Americans from...more
2/1/2016
/ Audits ,
Bipartisan Budget ,
FIRPTA ,
Holding Companies ,
International Tax Issues ,
Italy ,
Limited Liability Company (LLC) ,
Multinationals ,
OECD ,
Partnership Agreements ,
Protecting Americans from Tax Hikes (PATH) Act ,
REIT ,
Tax Extenders ,
Tax Extensions ,
The Patent Box ,
UK
The breadth of the articles contained in our Focus on Tax this issue demonstrates the perennial importance of this topic to global businesses and international high net worth individuals. We examine topics ranging from...more
12/14/2015
/ Anti-Bribery ,
China ,
Double Taxation ,
EU ,
EU Data Protection Laws ,
Foreign Investment ,
General Data Protection Regulation (GDPR) ,
Holding Companies ,
Hospitals ,
Institutional Investors ,
Italy ,
OECD ,
Patents ,
Trusts ,
UK ,
UK Competition Appeal Tribunal (CAT) ,
UK Consumer Rights Act
Several press articles in recent weeks have anticipated the upcoming enactment of the Ministerial Decree which will eventually implement the Italian Patent Box regime. The Ministry of Economics and Finance announced on 29...more
8/3/2015
/ BEPS ,
Biotechnology ,
Capital Gains ,
Copyright ,
Corporate Taxes ,
Industrial Design ,
Innovation ,
Intangible Property ,
Italy ,
Medical Devices ,
OECD ,
Patents ,
Qualifying Income ,
Research and Development ,
Software Developers ,
Tax Incentives ,
Tax Rates ,
The Patent Box ,
Trade Secrets ,
Trademarks ,
Utility Patents