Author: Piergiorgio Valente
IRAP is a regional production tax (established by Legislative Decree No. 446 of 15 December 1997, the so-called “IRAP Decree“) levied on independent and regularly exercised activities of production or exchange of goods…
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Authors: Piergiorgio Valente and Luigi Vinciguerra
Non-resident foreign entities producing corporate income on Italian territory may register as permanent establishments (thus becoming fully subject to taxation in Italy) or may take a series of actions leading to the creation of…
Author: Raffaele Rizzardi and Salvatore Mattia
Article 38 of the so-called Development Decree provided a definition for “operating base” for airline companies operating in the passenger traffic sector by means of an operating bases system…
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