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2020 has been one of the most challenging years in living memory, as governments, businesses and individuals have had to adapt to the impact of the COVID-19 pandemic. The enforced global lockdowns have put a ...
Italian Revenue Agency is moving forward with the collection of Digital Service Tax (DST). DST has been in force in Italy since 1 January 2020. However, implementation rules and practical indications regarding the ...
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”) ...
L’Agenzia delle Entrate ha pubblicato, in data 23 novembre, il nuovo provvedimento n.360494 (il “Provvedimento”), la cui emanazione era stata anticipata nel Decreto del Ministro dell’Economia e delle Finanze del 14 ...
The pandemic situation in Italy has significantly affected how tax audits are conducted and how tax dispute is managed.
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.
The COVID-19 pandemic has deeply affected Italy’s economy, in particular tourism.
In recent months its government has adopted several extraordinary measures as it seeks to boost its ailing tourism sector.
The health emergency declared in Italy following the spread of coronavirus (COVID-19) raises a number of issues on the tax side. In particular, taking into account the economic crisis that is connected with the ...
Our Milan Tax team takes a look at how tax authorities are expanding their interpretation of the concept of Permanent Establishment (PE) in order to increase tax revenues and ask what this might mean for digital ...
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