Gatti Pavesi Bianchi Ludovici

The Italian Supreme Court has ruled that a natural person does not need to be actually subject to individual income tax to receive tax treaty protection, report Paolo Ludovici and Ludovica Lorenzetto of Gatti Pavesi Bianchi Ludovici

Paolo Ludovici and Daniel Canola of Gatti Pavesi Bianchi Ludovici say several issues are resolved by revised criteria regarding the tax residence of legal entities, but the increase in remote working creates complications

Paolo Ludovici and Marlinda Gianfrate of Gatti Pavesi Bianchi Ludovici highlight recent advancements in cooperative compliance programmes at the international level, with an emphasis on the Italian tax regime amid ongoing changes in legislation