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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.
Our Italian ...
We know that in order for aircraft components to be considered for 0% VAT, they must be installed in qualifying carriers. But is clarification from the customer always necessary?
Our Tax team look at a new EU directive which comes in force later this year, forcing intermediaries to report certain cross-border transactions. Many intermediaries in the aviation sector may not be aware of their ...
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 ...
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 ...