Filipa Correia

Mobility Monday’s – Transfer Pricing, How Costs of Employees is Born and Cross Charged

Tax issues and global mobility go hand in hand. There can be tax matters for the employee and for the employer. The corporate tax implications (tax matters that relate to the employer entities) are generally less well understood in the…

International Tax Dispute Resolution: New EU Rules

lnternational tax disputes arise, in principle, where there is a bilateral or multilateral treaty for the avoidance of double taxation (hereinafter “Double Tax Convention” or “DTC”) or an equivalent instrument and the contracting jurisdictions exercise their taxing power in a…

22. 10

2018

PROCEDURE AMICHEVOLI (MAP) – Rapporto Internazionale Fisco-Contribuenti e tra Amministrazioni

Authors: Piergiorgio Valente, Tamara Gasparri, Filipa Correia and Federico Vincenti To order the book, click here…

Mandatory Electronic Invoicing: Are You Ready?

The Italian Revenue Agency has provided clarifications and practical guidance on the issuance, receipt and preservation of electronic invoices through various rulings. The Italian Budget Law 2018 provided that both companies and individuals liable to VAT must issue and receive…

Lawyer Monthly – Women In Law Awards Edition 2017

The Lawyer Monthly Women in Law Awards celebrate and highlight the achievements of women in the legal profession across the globe. As a result of several months of research and preparation, the Lawyer Monthly Women in Law Awards reward female…

Country-by-Country Reporting Finally Arrives in Italy

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…

Automatic Information Exchange Comes to Italy

Published in: TP Week In December 2016, the Italian Council of Ministers presented to Parliament the Draft Legislative Decree for the implementation of Directive 2015/2376/EU. The decree sets out automatic exchange of information in the field of taxation, in particular…

Italy’s Anti-BEPS Struggles

Published in: TP Week The OECD-recommended measures to counter tax evasion have been integrated in the language routinely used by tax advisers, businessmen and by other interested parties as well. Without implementation however, it would be much ado about nothing.…

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