Italian Tax & Legal Updates
Italian Tax & Legal Updates
Newsletter in inglese con frequenza variabile, rivolte ad un pubblico internazionale.
Le newsletter KPMG in lingua inglese Tax & Legal Alert e Tax Focus riportano le novità del panorama fiscale e legale italiano più interessanti a livello internazionale.
The Tax & Legal Alert and Tax Focus newsletters are in English and cover the most recent Italian fiscal and legal news which could be of interest worldwide.
Tax & Legal Alert
2024
12/11/2024 | Italy: Supply of staff soon to become subject to VAT
24/10/2024 | Italy: Digital Service Tax thresholds removed
18/10/2024 | Italy: Import VAT is considered a customs duty
13/09/2024 | Italy: VAT on MLBO transaction costs now recoverable
02/09/2024 | Italy: new 31 October deadline for transfer pricing documentation
16/07/2024 | New public CbCR rules in Italy
02/07/2024 | Italy: reform of the tax penalty system - VAT
24/06/2024 | The Italian Cooperative Compliance Regime: preliminary implementing regulations
04/06/2024 | Italy: adoption of Pillar Two transitional safe harbours
16/04/2024 | Italy: new VAT refund rules for UK companies
11/04/2024 | Italy’s special self-disclosure regime for 2018-2022: new deadline of 31 May 2024
11/03/2024 | Italy: transfer pricing requirements for the investment manager exemption
22/02/2024 | New rules for fiscal representatives of non-EU companies
31/01/2024 | Italy: recent changes to tax rules
22/01/2024 | Italy implements the EU directive on global minimum taxation
19/01/2024 | Hybrid mismatches: penalty protection documentation
17/01/2024 | Italy: new deadline for transfer pricing documentation
2023
07/12/2023 | DAC7: guidelines for digital platforms
28/11/2023 | Reform of the Italian tax system
12/10/2023 | Register of Ultimate Beneficial Owners
18/09/2023 | Law delegating the Italian government to reform the tax system
12/07/2023 | A win for KPMG Italy: first-level tax court rules in favour of a Luxembourg SICAV
09/05/2023 | UK VAT groups are no longer recognized after Brexit
03/04/2023 | Bill delegating the Italian government to reform the tax system
27/02/2023 | Second-level tax court rules in favor of a Luxembourg SICAV
12/01/2023 | 2023 Budget Law - Vat Measures
2022
16/12/2022 | Approvazione direttiva UE in tema di Global Minimum Tax - Pillar 2
06/12/2022 | Proposed introduction of an Investment Manager Exemption
30/11/2022 | New rules on import VAT recovery
14/11/2022 | First Degree Tax Court of Rome decisions no. 11354 and 11355 of 18 October 2022
27/09/2022 | Supreme Court rules in favour of a Swiss social security institute
08/09/2022 | Supreme Court rules in favourof US pension funds
08/09/2022 | A review of the tax dispute system
13/07/2022 | Supreme Court rules in favour of non-EU entities (US collective investment funds)
31/03/2022 | Tax & Legal Alert - Energy Decree
16/03/2022 | Tax & Legal Alert - New rules to recover VAT with credit notes
21/02/2022 | Tax & Legal Alert - Supreme Court positive decision
17/02/2022 | Tax & Legal Alert - New Italian Patent Box rules
21/01/2022 | Tax & Legal Alert - 2022 Budget Law
2021
17/12/2021 | Tax & Legal Alert - Italy: VAT measures accompanying the Budget Law for 2022
03/12/2021 | Tax & Legal Alert - Italy: 2020 ‘Quick Fixes’ - Italian implementation
18/11/2021 | Tax & Legal Alert - Italy: UK VAT groups are still recognized after Brexit
11/11/2021 | Tax & Legal Alert - Italy: New e-compliance VAT rules from 1 January 2022
09/08/2021 | Tax & Legal Alert - Italy: Clarifications of new VAT rules for the zero-rating of vessels used on the high seas and of pleasure boats
21/06/2021 | Tax & Legal Alert - Italy: Support Decree 2
27/05/2021 | Tax & Legal Alert - Italy: Amendments to bad debt relief VAT rules
07/04/2021 | Tax & Legal Alert - Italy: Support Decree
31/03/2021 | Tax & Legal Alert - Italy: VAT measures postponed due to the COVID-19 emergency
10/03/2021 | Tax & Legal Alert - Italy: Extension of Italian DST deadlines
05/02/2021 | Tax & Legal Alert - Italy: 2021 Budget Law
18/01/2021 | Tax & Legal Alert - Italy: Implementing decree for Digital Services Tax published
2020
18/12/2020 | Tax & Legal Alert - Italy: Implementation of DAC6
17/12/2020 | Tax & Legal Alert - Italy: Digital Services Tax: the Italian Tax Authority publishes a draft implementing decree and calls for a consultation phase
12/10/2020 | Tax & Legal Alert - Italy: New rulings on the VAT exemption for financial services
03/09/2020 | Tax & Legal Alert - Italy: VAT repayments without guarantee
07/08/2020 | Tax & Legal Alert - Italy has brought DAC 6 into domestic legislation
29/07/2020 | Tax & Legal Alert - Italy: Changes to the RD tax credit system
03/06/2020 | Tax & Legal Alert - Italy: WHT on dividends distributed by Italian entities
23/03/2020 | Tax & Legal Alert - Italy: Refund of bank guarantee costs on VAT repayments
20/03/2020 | Tax & Legal Alert - Italy: COVID-19: ‘Cure Italy’ Decree
17/03/2020 | Tax & Legal Alert - Italy: COVID-19 - suspension of certain tax processes and audits
12/03/2020 | Tax Alert - Italy: VAT rules on staff secondment are in contrast with the VAT Directive
10/03/2020 | Tax Alert - Italy: COVID-19 - Operating instructions for businesses
09/03/2020 | Tax Alert - Italy: Updates on e-invoicing
02/03/2020 | Tax Alert - Italy: Habitual exporters - Updates on letters of intent
27/01/2020 | Tax Alert - Italy: New rules on the taxation in Italy of foreign trusts
21/01/2020 | Tax Alert - Italy: Tax Measures accompanying the Budget Law for 2020
21/01/2020 | Tax Alert - Italy: Budget Law for 2020
08/01/2020 | Tax Alert - Italy: New VAT measures in force since 1 January 2020
2019
19/12/2019 | Tax Alert - Italy: Amended Italian digital service tax rules
14/11/2019 | Tax Alert - Italy: Tax measures accompanying and anticipating the Budget Law
30/10/2019 | Tax Alert - Italy: New Italian VAT measures
17/10/2019 | Tax Alert - Italy: Digital Services Tax applicable from 1 January 2020
04/10/2019 | Tax Alert - Italy: 2020 'Quick Fixes'
13/09/2019 | Tax Alert - Italy: Tax Compliance for Swiss banks
05/07/2019 | Tax Alert - Italy: New tax incentives to boost the real estate sector
09/05/2019 | Tax Alert - Italy: A more attractive tax break for workers who move to Italy
02/05/2019 | Tax Alert - Italy: Urgent economic growth measures (‘Decreto Crescita’)
02/05/2019 | Tax Alert - Italy: Amendments to rules on electronic marketplaces confirmed
02/04/2019 | Tax Alert - Italy: Amendments to rules on electronic marketplaces confirmed
10/04/2019 | Tax Alert - Italy: New double Tax Treaty between Italy and China
04/04/2019 | Tax Alert - Italy: Possible amendments to rules on electronic marketplaces
28/02/2019 | Tax Alert - Italy: Update on new Italian rules for electronic marketplaces
13/02/2019 | Tax Alert - Italy: Distance Sales
29/01/2019 | Tax Alert - Italy: Tax amnesties
25/01/2019 | Tax Alert - Italy: Mandatory e-invoicing
17/01/2019 | Tax Alert - Italy: Implementation of the ATAD Directives in Italy
11/01/2019 | Tax Alert - Italy: Budget Law 2019 - New IRES and IRAP measures for enterprises
02/01/2019 | Tax Alert - Italy: Web tax measures and VAT rates introduced by the Budget Law 2019
2018
20/12/2018 | Tax Alert - Italy: Web tax
13/11/2018 | Tax Alert - Italy: Recent clarification of the tax treatment of interest from loans
9/11/2018 | Tax Alert - Italy: Further clarifications on R&D tax credit
8/11/2018 | Tax Alert - Italy: VAT grouping regime - Clarifications from the Tax Authorities
31/10/2018 | Tax Alert - Italy: Fiscal Decree 2019 - Tax Amnesties
25/10/2018 | Tax Alert - Italy: Fiscal Decree 2019 - VAT Measures
18/10/2018 | Tax Alert - Italy: Recent clarifications regarding M&A transactions
28/09/2018| Tax Alert - Italy: Bill to implement the ATAD Directives
06/09/2018| Tax Alert - Italy: Dignity Decree - new tax measures for enterprises
30/07/2018| Tax Alert - Italy: Dignity decree - new tax measures for enterprises
06/07/2018 | Tax Alert - Italy: Recap of the Research & Development tax credit mechanism
03/07/2018| Tax Alert - Italy: Mandatory e-invoicing - Clarifications from the TaxAuthorities
16/05/2018 | Tax Alert - Italy: Guidelines issued for the application of transfer pricing rules
08/02/2018 | Tax Alert - Italy: Budget Law 2018 - News of interest to HNWIs
19/01/2018 | Tax Alert - Italy: Update on the definition of permanent establishment
16/01/2018 | Tax Alert - Italy: Budget Law 2018 - New IRES and IRAP measures for enterprises
2017
15/12/2017 | Tax Alert - Italy issues the new Patent Box implementation decree
06/12/2017 | Tax Alert - Italy: Update on the definition of permanent establishment
27/11/2017 | Tax Alert - Italy: Draft Budget Law 2018 - VAT measures
24/11/2017 | Tax Alert - Italy: Draft Budget Law 2018 - Registration tax - Rethinking anti-avoidance
20/11/2017 | Tax Alert - Italy: Taxation of carried interest
18/10/2017 | Tax Alert - Italy: Law Decree no. 148 of 16 October 2017 - VAT measures
22/09/2017 | Tax Alert - Italy: ‘Branch Exemption’ implementing regulation
11/09/2017 | Tax Alert - Italy: Allowance for Corporate Equity (ACE) - New anti-avoidance measures
01/08/2017 | Tax Alert Italy: Updates on the application of the abuse of law rule to demergers
19/07/2017 | Tax Alert - Italy: New percentages of taxable capital gains
06/07/2017 | Tax Alert - Italy: Italian Tax Alert - Settlement of pending tax disputes
23/06/2017 | Tax Alert - Italy: Conversion of Law Decree no. 50/2017 - Corporate income tax measures
05/06/2017 | Tax Alert - Flat-tax regime - Tax Office Circular no. 17/E
03/05/2017 | Tax Alert - Italy: Patent Box regime loses trademarks
21/04/2017 | Tax Alert - Italy: Recent amendments to the White List
24/03/2017 | Tax Alert - Italy: Recent case law on the taxation of royalties
20/03/2017 | Tax Alert - Italy: Beneficial ownership
10/03/2017 | Tax Alert - Italy: Ministerial decree enacting the Italian CbCR regulations
09/03/2017 | Tax Alert - Italy: Recent updates on the permanent establishment issue
24/01/2017 | Tax Alert - Mercedes Benz Italia S.p.A. - Cjeu Case 378/15
19/01/2017 | Tax Alert - Italy: Budget Law 2017 - New Italian VAT measures
11/01/2017 | Tax Alert - Italy: Non-domiciled residents
2016
17/11/2016 | Tax Alert - Italy: Draft Budget Law 2017 - VAT grouping rule
27/10/2016 | Tax Alert - Italy: Law Decree no. 193 of 22 October 2016 - Tax measures
26/10/2016 | Tax Alert - Italy: Law Decree no. 193 of 22 October 2016 - VAT measures
13/07/2016 | Tax Alert - Italy: Implementation of the new cooperative compliance regime
15/06/2016 | Tax Alert - Italy: Clarifications on the extra depreciation of certain tangible assets
08/06/2016 | Tax Alert - Italy: Measures implementing the new tax ruling for substantial investments
31/05/2016 | Tax Alert - MOSS - Italian tax authorities' guidelines - Penalty regime
12/05/2016 | Tax Alert - Italian Revenue Agency comments on the Patent Box regime
07/04/2016 | Tax Alert - Italian CFC regime compliant with EU law and double tax treaties
06/04/2016 | Tax Alert - Leveraged Buyouts Circular letter
30/03/2016 | Tax Alert - Italy: New international tax ruling implementing provisions
21/03/2016 | Tax Alert - Italy: Draft of the ‘Branch Exemption’ implementing decree
12/01/2016 | Tax Alert - Budget Law 2016 - New Italian VAT measures
07/01/2016 | Tax Alert - Budget Law for 2016
TAX FOCUS
Tax Focus - Highlights of the 2017 fiscal package
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