20 December 2017
ECJ: Uber renders transport services, not information society services
www.twobirds.com/en/news/articles/2017/global/ecj-uber-renders-transport-services-not-information-society-services

07 January 2020
EU top court rules out possibility to create second-hand marketplaces for digital content
www.twobirds.com/en/news/articles/2020/global/eu-top-court-rules-out-possibility-to-create-second-hand-marketplaces-for-digital-content

In a much-anticipated judgment delivered last month (Tom Kabinet, C-263/18), the Court of Justice of the European Union (‘CJEU’), that is the highest EU court, ruled that the provision – over the internet – of e-books ...

20 January 2021
Final act in the judicial saga on the TV broadcasting rights for Italian football championship
www.twobirds.com/en/news/articles/2021/italy/final-act-in-the-judicial-saga-on-the-tv-broadcasting-rights-for-italian-football-championship

On 28 December 2020, the Italian Supreme Administrative Court (Consiglio di Stato – "CDS") issued a judgment marking the last act in the national judicial dispute related to the assignment of the Lega Serie A (i.e. the ...

23 June 2020
Tax credit on commissions related to electronic payments: Revenue Agency and Bank of Italy Regulations
www.twobirds.com/en/news/articles/2020/italy/tax-credit-on-commissions-related-to-electronic-payments

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.

08 February 2016
The SLALOM project: Service levels - Service credits/Variation of the services
www.twobirds.com/en/news/articles/2016/global/slalom/the-slalom-project-service-levels-service-credits

23 May 2018
At a Glance: Uberization of the workforce
www.twobirds.com/en/news/articles/2018/global/at-a-glance-uberization-of-the-workforce

Our international Employment Group takes a look at the uberization of the workforce across our jurisdictions

01 April 2020
PSD2 and limited network or limited range exclusions (e.g. gift cards): the deadline for reporting data relating to the activity carried out in 2019 has been postponed to 30 June 2020 in Italy
www.twobirds.com/en/news/articles/2020/italy/psd2-and-limited-network-or-limited-range-exclusions

Due to the current emergency caused by the COVID-19 epidemic, Bank of Italy has postponed from 30 April to 30 June 2020 the deadline for reporting data relating to the activity carried out in 2019 by the issuers of ...

05 February 2020
PSD2 and limited network exclusion (e.g. gift cards): by 30 April 2020, issuers of payment instruments covered by the limited network exclusion shall fulfil their reporting obligation towards Bank of Italy
www.twobirds.com/en/news/articles/2020/italy/psd2-and-limited-network-exclusion-by-30-april-2020-issuers-of-payment-instruments

Regulation issued by Bank of Italy on 11 October 2018 ("Regulation") – implementing certain provisions of the Directive (EU) 2015/2366 ("PSD2") and Legislative Decree 15 December 2017, n. 218 – introduced the obligation ...

10 July 2019
Italy: "Growth Decree 2019" – Tax impacts for Italian entities
www.twobirds.com/en/news/articles/2019/italy/italy-growth-decree-2019-tax-impacts-for-italian-entities

Our tax alert will provide an outline of the main tax provisions having an impact for the Italian entities.

25 November 2020
Tax Focus on Advanced Pricing Agreements in Italy
www.twobirds.com/en/news/articles/2020/italy/alert-tax-focus-apa

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 ...