Italian Revenue Office Clarifications on CFC Rules
Published in: TP Week, Sep. 21, 2016
After the Italian Revenue Office issued new guidance on CFC regulations, Piergiorgio Valente from Valente Associati GEB Partners reviews the changes.
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Italian Perspective on BEPS and Focus on Implementation of Action 13 of the BEPS Action Plan
Published in: Intertax Magazine Volume 44 Issue 8 & 9
Italy has been paying special attention, to recent developments in the struggle against tax evasion and avoidance. Many of the provisions recommended by the Organization for Economic Co-operation and Development…
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INTERNATIONALIZATION OF ENTERPRISES AND MANAGEMENT OF FOREIGN MARKETS
Authors: Piergiorgio Valente, Giampiero Ianni, Raffaele Rizzardi and Fabrizio Toscano
To purchase the book, click here…
Doctors and IRAP
Deve essere verificato se il cespite è indispensabile, o meno, per l’esercizio dell’attività.
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Supreme Court Decision 17566/2016 on IRAP
Il contribuente deve però essere inserito nella struttura della società e non conseguire ulteriori compensi, se non marginali…
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ANDAF Contribution to the EU Consultation on the CCCTB
Published: IAFEI Quarterly 33rd Issue
On January 8, 2016, ANDAF (Italian CFO Association) submitted its position paper vis-à-vis the EU Public Consultation on the Common Consolidated Corporate Tax Base (CCCTB), launched on October 8, 2015.
The main purpose of this…
Double Taxation Dispute Resolution Mechanism and Answer by IAFEI International Tax Committee
Published: IAFEI Quarterly 33rd Issue
On April 11, the IAFEI submitted its contribution to the EU Consultation on Improving Double Taxation Dispute Resolution Mechanisms launched by the EU Commission on February 16, 2016.
This contribution represents an important step to…
Supreme Court Decision 17441/2016 – on Directors’ Liabilities
La Corte di Cassazione fissa i paletti della responsabilità dei componenti non esecutivi del CdA.…