Tax Alert

Tax addendum to the Budget Law 2018

Law no. 172 of 4 Decemberr 2017, converting the tax decree related to the Budget Law 2018, in force since 5 December...

AC News

Tax, Legal, Labour, Accounting 11/2017

The incomplete or erroneous description in invoices doenot automatically give rise to the impossibility  of deducting...

Tax Insights

Split payment: the clarifications of the revenues agency through circular No. 27/E of 07 Novermber 2017

Executive summary; Objective scope  of application; Subjective scope of application; Fulfillment of requirement sby...

AC News

Tax, Legal, Accounting 10/2017

Proceeds from shareholdings in companies, entities or OICRs held by employees and directors: the carried interest;...

Tax Alert

Country-by-country Report (known as CBCR) in the Tax return 2017 year 2016

Abstract; Country-by-country Report; Data requested; Operational aspects; Sanctioning regime; Recent...

AC News

Tax, Legal, Accounting 09/2017

Relevance of contents of invoices for VAT purposes and income taxes; the non-taxable nature of triangular sales between...

Tax Alert

Recent Changes concerning the notion of a permanent establishment

The  reforms introduced by the Multilaterla BEPS Treaty, which was signed by Italy on 7 June 2017, there is also a new...

AC News

Tax, Legal, Labour, Accounting 07/2017

New tax rate for dividends and capital gains, Split payment – publication of new lists; the tax exempt status of...