Gatti Pavesi Bianchi Ludovici

Paolo Ludovici and Andrea Iannaccone of Gatti Pavesi Bianchi Ludovici argue that a decision by the Italian court violates the European freedoms in treating a non-resident taxpayer differently from resident entities without justification

Paolo Ludovici and Daniel Canola of Gatti Pavesi Bianchi Ludovici report on the extension of the creditability of foreign taxes to the Italian regional tax on productive activities, subject to the international tax treaty involved

Paolo Ludovici and Andrea Gallizioli of Gatti Pavesi Bianchi Ludovici comment on the ‘Delegation Law’ recently passed by the Italian Parliament, which provides for a broad revision of the tax residence of natural persons.