In March 2017, the OECD and the IMF published a report on tax uncertainty (Report) confirming that such uncertainty exists and impacts on business and investment. Similar was the outcome of an earlier survey one year ago by the Oxford…
Published in: IAFEI Quarterly 36th Issue, April 2017
The Decree of the Italian Ministry of Economy and Finance for the implementation of Country-by-Country reporting (hereinafter, “CbCR”) in Italy was issued on 23 February 2017.
The latter provided for reporting obligations…
Published in: Intertax 45.4
Fictitious corporate tax residence is a primary concern for States, in view of the fact that it impacts – directly and incisively – on States’ taxing rights, and also since it is known to trigger double…
Legalcommunity recognizes the outstanding achievements of top professionals as well as Law Firms within the Italian Tax market.
The award was granted on March 20, 2017 during the gala ceremony that took place in Milan at the prestigious venue of…
Published in: TPWeek
In February 2017, the Italian Ministry for Finance issued the long-awaited ministerial decree for the implementation of country-by-country reporting (CbCR) in Italy – Ministerial Decree No. 23 of February 23 2017. Antonella Della Rovere and Filipa Correia…
Published in: Journal – Intertax (Issue 45.3)
The release of the Multilateral Instrument constitutes an important step towards the most significant re-write of international tax rules in a century. It is the multilateral convention enabling the simultaneous amendment of more…
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