LED Taxand

Paolo Ruggiero of LED Taxand takes a closer look at the applicability of the PEX regime and considers how the exit tax law in Italy could be amended.

Stefano Bognandi and Flavia Vespasiani of LED Taxand analyse the implementation of the DAC6 Directive in Italy focusing on the hallmarks addressing transfer pricing.

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.