Italy (3rd edition) (March 2021)

Main

Moving forward to find solutions – ITR's Italy Special Focus launched

The implementation in Italy of EU Council Directive 2017/1852 on tax dispute resolution

A review of advance tax agreements in Italy

Mandatory disclosure rule in Italy under DAC6

Editorial

Moving forward to find solutions – ITR's Italy Special Focus launched

Features / Articles

The implementation in Italy of EU Council Directive 2017/1852 on tax dispute resolution

A review of advance tax agreements in Italy

Mandatory disclosure rule in Italy under DAC6

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Sponsored by LED Taxand

Mandatory disclosure rule in Italy under DAC6

Guido Arie Petraroli and Francesco Cardone of LED Taxand analyse the DAC6 Directive in Italy focusing on the tax saving test, main benefit test and hallmark C1, in relation to inter-company debt financing.

Francesco Cardone, March 16, 2021
Sponsored by Chiomenti

The implementation in Italy of EU Council Directive 2017/1852 on tax dispute resolution

Raul-Angelo Papotti, Paolo Giacometti and Andrea Alcara of Chiomenti explain how the innovative landscape designed by the directive and domestic policies have provided new effective tools to taxpayers affected by international double taxation issues.

Andrea Alcara, March 16, 2021
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Sponsored by Crowe Valente/Valente Associati GEB Partners

A review of advance tax agreements in Italy

Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners discuss advance tax agreements including changes to the roll-back of advance pricing agreements as set out in the 2021 Italian budget law.

Alessandro Valente, March 16, 2021