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20.05.2026Italian inbound workers: no access to the Impatriate Tax Regime without five years of prior foreign tax residenceby Maria Alessia Grillotti
10.03.2026The five‑year rule for gratuitous transfers: application of the anti‑avoidance provision in the case of an interposed foreign trustby Maria Alessia Grillotti
15.01.2026Protection of forced heirs and international successionby Benedetta Lucibello, Federica Daquino
25.06.2025Impatriate Regime: green light for the reimbursement even without a request to the employerby Maria Alessia Grillotti
17.10.2024Flat tax on foreign income of new residents doubled to €200,000by Fabrizio Pacchiarotti, Gabriele Angelini
19.09.2024Contributions in kind: variable tax base for VAT, IRES and IRAP purposesby Fabrizio Pacchiarotti, Leonardo Avalos
05.07.2024Italy-US Tax Convention: capital gains on participations taxable abroadby Fabrizio Pacchiarotti
05.06.2024Recognition of Italian citizenship according to the criterion of ius sanguinisby Laura Catania
