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21.01.2025'Light' holding company: VAT taxpayer with interference in the subsidiaries’ activitiesby Davide Attilio Rossetti, Giulia Sabelli
11.12.2024Conventional withholding tax subject to passing the tripartite test of beneficial ownershipby Davide Attilio Rossetti, Gabriele Angelini
15.11.2024Few new features in the Agency's instructions on the tax residence of companies and entitiesby Davide Attilio Rossetti, Giulia Sabelli
10.10.2024Italy-UK Convention: taxation in the UK for the remuneration of an Italian resident in London and employee of an Italian companyby Davide Attilio Rossetti, Gabriele Angelini
04.10.2024Der neue Grundsatz der steuerlichen Ansässigkeit von natürlichen Personenby Davide Attilio Rossetti
10.09.2024Tax regime of interest expense related to the late payment of IRES and IRAP taxesby Davide Attilio Rossetti, Leonardo Avalos
15.07.2024Refund of withholding tax on pensions: Italian Supreme Court confirms exclusive taxability in the state of residenceby Andrea Petracca, Leonardo Avalos
