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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 alert will provide an outline of the main tax provisions having an impact for the Italian entities.
The CFA Toolkit has been designed to help a wide range of clients implement their reasonable procedures under the Criminal Finances Act in a cost and time effective manner.
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 ...
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 ...
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