International taxation March 10, 2025 Look-through approach and recipient of interest determinant for withholding exemption purposes under Article 26 c.5-bis Presidential Decree 600/73
Domestic taxation Litigation December 13, 2024 Transfer of currency is not a withdrawal within the meaning of Art. 67.
Domestic taxation November 4, 2024 Holding company: a “personal or family” safe that is useful as a liquidity management tool but with the pitfalls of crony management
Domestic taxation Litigation August 2, 2024 Directors’ compensation, the long-standing issue appears to be widening to consultancies
Domestic taxation Litigation July 25, 2024 Abusive double controlled-realization reorganization only if aimed at avoiding extension of holding period
Domestic taxation Litigation July 2, 2024 The external judgment trap and applicability to the tax process
IVA December 20, 2023 Supplementary VAT return to remedy the failure and erroneous exercise of deduction