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On 23 November 2020, the Italian Revenue Agency published the new Administrative Provision n. 360494 (the “Provision”), endorsed in the Decree of the Ministry of Economy and Finance of 14 May 2018 (the “Decree”) which ...
As part of the so-called Italian Budget Law 2020, the Government has introduced measures to promote the use of non-cash means of payment.
Our tax alert will provide an outline of the main tax provisions having an impact for the Italian entities.
APAs are now well known to Italian companies belonging to multinational groups, which intended (or intend) to agree on the correct remuneration of intra-group transactions with the Revenue Agency, in order to avoid tax ...