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PRESS & INSIGHTS
Liquidation Financial Statements: The New OIC 5 and the New Valuation Criteria
Biennial Preventive Tax Agreement 2026-2027: What the New Circular No. 8/E Clarifies
Holding Companies and Disposals of Shareholdings: When VAT Applies and When It Does Not
Garages Purchased from an SGR: The Building Renovation Tax Deduction and the Notion of "Construction Company"
Virtual Shareholders' Meetings and Board Meetings after 30 September 2026: S.p.A. and S.r.l. Compared
Directors' Non-Compete Obligation after Legislative Decree 47/2026
Corporate Welfare: 2026 Updates between the Omnibus Decree and Italian Revenue Agency Practice
2027 Budget Law: the tax measures under discussion and the (possible) flat-rate tax on shop leases
Trusts: upfront taxation allowed even when no tax is due – the Italian Revenue Agency's clarification at Telefisco
Taxation of Financial Instruments – Part Three
Taxation of Financial Instruments – Part One
Taxation of Financial Instruments – Part Two
International tax principles in conflict: the areas where the Italian Revenue Agency resists treaty and EU law
INPS Contributions of the Working Shareholder: the Supreme Court’s Recent Interpretation on the Actual Distribution of Profits
Tax Loss Carryforwards: New Rules, Intra-Group Transactions and Recent Clarifications
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