International Tax

INTERNATIONAL TAX AVOIDANCE

Author: Piergiorgio Valente Tax planning and the pursuit of an advantageous position from a tax point of view are not inherently illegal activities. It is, however, necessary to identify the boundaries between what can be considered a legitimate tax saving…
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Italian Taxation of Corporate Residence Transfers

Author: Piergiorgio Valente The decision to transfer an enterprise’s corporate seat abroad generally includes a thorough assessment of several tax and civil law issues. The possibility for the source country to lose its tax sovereignty has led governments to introduce…
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