16/05/18
DIRECT TAXES

Services which are easily categorized, simplified transfer pricing with low value

For low value added services (for example, those that are not part of the core business of the group to which they...

10/05/18
DIRECT TAXES

Without the calculation of interest, the tax payment order is null and void

A tax payment order that lacks an indication of the criteria used for the calculation of the interest on the claimed...

10/05/18
DIRECT TAXES

Simplified transfer pricing

The documentation prepared for transfer pricing purposes will be considered suitable in all those circumstances in...

20/04/18
DIRECT TAXES

Electronic invoice, the answer is yes. Italy authorized to introduce the obligation

The EU Council has authorized Italy to introduce the obligation of electronic invoicing for all taxable persons...

19/04/18
DIRECT TAXES

VAT Deduction in the pharmaceutical payback

Through the 2018 budget law, the national lawmakers finally addres once again the  complicated mechanism of...

12/04/18
DIRECT TAXES

Short-term leases, here is the new tax regime

The online guide on "short leases" was recently published on the Revenues Agency’s website. Such guide, through the...

11/04/18
DIRECT TAXES

VAT Group to be launched in 2019

Taxable entities which engage in business, artistic or professional activities which are linked by a financial,...

09/04/18
DIRECT TAXES

Sales of ships (in n. 3, pag. 38-40)

Through resolution no. 6/E of 16 January 2018, the Agency clarified, by analogy to the provisiosn of resolution no....