Author: Salvatore Mattia
Voluntary disclosure represents an important opportunity for taxpayers to regularize their position with the Italian tax authorities. It is a program that complies with OECD guidelines and aims at future voluntary compliance within the broader picture in…
Authors: Piergiorgio Valente, Federico Vincenti
In Ruling No. 27296, Italy’s Supreme Court rejected the tax authorities’ appeal against an Italian company’s transfer of goods and services to its German parent.
The Supreme Court ruled that if there is no clear…
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