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...
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...
Simplified transfer pricing
The documentation prepared for transfer pricing purposes will be considered suitable in all those circumstances in...
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...
VAT Deduction in the pharmaceutical payback
Through the 2018 budget law, the national lawmakers finally addres once again the complicated mechanism of...
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...
VAT Group to be launched in 2019
Taxable entities which engage in business, artistic or professional activities which are linked by a financial,...
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....