Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners take a closer look at the Italian Supreme Court’s report on the recently introduced tax dispute resolution mechanisms.
Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners outline the key features of Italy’s digital services tax, and consider the work to be done by tax authorities.
Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners analyse how the Italian courts are interpreting the idea of beneficial ownership and the notion of abuse.
Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners explore the judicial decision which noted that costs deductibility is confirmed, even if the effective supplier and invoice issuer are different.
Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners explain the tax breaks put forward in the government’s ambitious relaunch decree following the coronavirus pandemic.
Gian Luca Nieddu and Barbara Scampuddu of Hager & Partners discuss the recent decision which ruled that the contribution of a majority stake into a new company was not an abuse of the law.
