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The health emergency in Italy following the
coronavirus (COVID-19), and the related economic
crisis, has also had important consequences from a
tax point of view.
On 22 March 2021, the EU Council adopted a seventh Directive on Administrative Cooperation between EU Member States in the field of taxation (2021/514/EU) (“DAC7”). It imposes digital platform operators to collect and ...
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 ...
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 ...