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

 

2023

27/02/2023 | Second-level tax court rules in favor of a Luxembourg SICAV

25/01/2023 | 2023 Budget Law

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)

03/05/2022 | Tax & Legal Alert - Court decision on the withholding tax exemption for outbound interest payments

31/03/2022 | Tax & Legal Alert - Energy Decree

16/03/2022 | Tax & Legal Alert - New rules to recover VAT with credit notes

23/02/2022 | Tax & Legal Alert - Provincial Tax Court of Pescara rules in favour of a Luxembourg SICAV

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

18/06/2021 | Tax & Legal Alert - Italy: New VAT rules for vessels used for navigation on the high seas and for pleasure boats

27/05/2021 | Tax & Legal Alert - Italy: Amendments to bad debt relief VAT rules

13/04/2021 | Tax & Legal Alert - Italy: WHT exemption on interest UK banks were eligible during the Brexit transition period

07/04/2021 | Tax & Legal Alert - Italy: Support Decree

07/04/2021 | Tax & Legal Alert - Italy: WHT exemption on interest UK banks were eligible during the Brexit transition period

31/03/2021 | Tax & Legal Alert - Italy: VAT measures postponed due to the COVID-19 emergency

30/03/2021 | Tax & Legal Alert - Italy: Registration for the new OSS and IOSS VAT schemes will open on 1 April 2021

24/03/2021 | Tax & Legal Alert - Italy: Digital Services Tax - Circular published by the Italian Tax Authority

10/03/2021 | Tax & Legal Alert - Italy: Extension of Italian DST deadlines

05/02/2020 | Tax & Legal Alert - Italy: 2021 Budget Law

18/01/2020 | Tax & Legal Alert - Italy: Implementing decree for Digital Services Tax published

15/01/2020 | Tax & Legal Alert - Italy: The government extends the Digital Services Tax (DST) deadlines

 

2020

23/12/2020 | Tax & Legal Alert - Italy: Transfer Pricing: New 2021 Budget Bill includes APA rollback mechanism and application fees

22/12/2020 | Tax & Legal Alert - Italy: Implementing regulations for the new tax dispute resolution mechanisms

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

27/11/2020 | Tax & Legal Alert - Italy: Transfer pricing - The Italian Revenue Agency has issued new transfer pricing documentation guidelines that fully replace the 2010 version

18/11/2020 | Tax & Legal Alert - Italy: Draft of the Italian Budget Law 2021 - No withholding tax on dividends distributed to EUEEA investment funds from 2021

03/11/2020 | Tax & Legal Alert - Italy: Updates on e-invoicing transmission of daily payment details and the tax receipt lottery

27/10/2020 | Tax & Legal Alert - Italy: Opportunity to recover VAT charged by telecom operators on pre-paid SIMs

15/10/2020 | Tax & Legal Alert - Italy: VAT exemption for services supplied by a cost-sharing group to a VAT group

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

28/08/2020 | Tax & Legal Alert - Italy: COVID-19: 'August Decree' - Urgent measures to support employment and the economy

24/08/2020 | Tax & Legal Alert - Italy: Recent guidelines from Italian tax authorities on the right to recover input VAT charged late by the supplier following a self-disclosure

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

13/07/2020 | Tax & Legal Alert - Italy: Quick Fixes - proof of delivery clarified by the Italian Tax Authority

18/06/2020 | Tax & Legal Alert - Italy: Tax dispute resolution mechanisms - New mutual agreement procedures following the implementation of Council Directive (EU) 2017/1852

18/06/2020 | Tax & Legal Alert - Italy: New VAT rules for place of supply of short-term lease of vessels

08/06/2020 | Tax & Legal Alert - Italy: Clarifications on the reporting of distance sales by marketplace operators

03/06/2020 | Tax & Legal Alert - Italy: WHT on dividends distributed by Italian entities

27/05/2020 | Tax & Legal Alert - Italy: COVID-19: 'Relaunch Decree': Urgent measures to support healthcare, employment and the economy, and social policies

21/05/2020 | Tax & Legal Alert - Italy: COVID-19: 'Relaunch Decree': VAT measures and tax payment deferrals

07/05/2020 | Tax & Legal Alert - Italy: COVID-19: Clarifications from the tax authorities on VAT measures

15/04/2020 | Tax & Legal Alert - Italy: COVID-19: ‘Liquidity Decree’ introduces further urgent measures to support business and export

09/04/2020 | Tax & Legal Alert – Italy: Snapshot of some of the new cash flow measures introduced by the ‘Liquidity Decree’

24/03/2020 | Tax & Legal Alert - Italy: COVID-19 & Corporate Governance - Enhanced transparency for interests in listed companies

24/03/2020 | Tax & Legal Alert - Italy: COVID-19 - Urgent measures to limit the spread of Coronavirus

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

13/03/2020 | Tax Alert - Italy: COVID-19 - Operating instructions for businesses - Update: 12 March 2020

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

10/03/2020 | Tax Alert - Italy: COVID-19 - Extraordinary national measures on rules governing time limits in tax proceedings 

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:  Changes in tax rules for non-commercial partnerships and non-commercial entities

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

10/10/2019 | Tax Alert - Italy: Share deal vs asset deal - Article 20 of the Registration Tax Act under the scrutiny of the Constitutional Court

04/10/2019 | Tax Alert - Italy: 2020 'Quick Fixes'

02/10/2019 | Tax Alert - Italy: WHT refunds on dividends distributed by Italian entities to tax-exempt foreign entities

13/09/2019 | Tax Alert - Italy: Tax Compliance for Swiss banks 

22/08/2019 | Tax Alert - Italy: Implementing Decree regarding the reporting obligation for distance sale

05/07/2019 | Tax Alert - Italy: New tax incentives to boost the real estate sector

02/07/2019 | Tax Alert - Italy: VAT measures introduced by the urgent economic growth measures and clarifications on e-invoicing

18/06/2019 | Tax Alert - Italy: Recent decision of the Italian Tax Court on the ‘net taxation’ of royalties paid to foreign companies

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: Recent clarifications on the exemption requirements for proceeds from Italian REIFs

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

29/06/2018 | Tax Alert - Italy: Mandatory e-invoicing for B2B fuel supplies – postponed to 1 January 2019

21/05/2018 | Tax Alert - Italy: Recent clarifications regarding the definition of permanent establishment

16/05/2018 | Tax Alert - Italy: Guidelines issued for the application of transfer pricing rules

24/04/2018 | Tax Alert - Italy: Entry into force of the double taxation treaties with Barbados and Panama

13/04/2018 | Tax Alert - Italy: Recovery of input VAT on fuel purchases and implementing Decree of VAT group

22/02/2018 | Tax Alert - Italy: Draft transfer pricing new regulations documents available for public consultation in Italy

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  

04/01/2018 | Tax Alert - Italy: New VAT measures introduced by the Budget Law 2018 and other legislation

 

2017

15/12/2017 | Tax Alert - Italy issues the new Patent Box implementation decree

12/12/2017 | Tax Alert - Update - Italy: Revenue Agency implementing Measure no. 275956 on Country by Country Reporting

06/12/2017 | Tax Alert - Italy: Update on the definition of permanent establishment 

01/12/2017 | Tax Alert - Italy: Revenue Agency implementing Measure no. 275956 on Country by Country Reporting

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

22/11/2017 | Tax Alert - Italy: Draft Budget Law 2018 - Higher taxation of capital gains on 'qualifying' shares for non-resident investing entities

20/11/2017 | Tax Alert - Italy: Taxation of carried interest

03/11/2017 | Tax Alert - Italy: Execution of the Italy-USA CAA on the Automatic Exchange of Country-by-Country Reports

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

25/07/2017 | Tax Alert - Italy: Clarifications on the ‘subject to supervision’ requirement for foreign CIVs

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

27/06/2017 | Tax Alert - Italy: Law Decree no. 50 of 24 April 2017 is converted into law - New VAT measures confirmed

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

27/04/2017 | Tax Alert - Italy: New Italian VAT measures introduced by Law Decree no. 50 of 24 April 2017

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

17/03/2017 | Tax Alert - Italy: Transfer of shares in Italian consolidated subsidiaries from a PE to its headquarters - effects on the tax group regime

14/03/2017 | Tax Alert - Italy: Optional communications by LGS 127/2015 expiring on 31 March 2017 - VAT measures

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

29/11/2016 | Tax Alert - Italy: Law Decree no. 193 of 22 October 2016 is converted into law - New VAT measures confirmed

17/11/2016 | Tax Alert - Italy: Draft Budget Law 2017 - VAT grouping rule

03/11/2016 | Tax Alert - Italy: Provisions implementing Legislative Decree no. 127 of 5 August 2015 - VAT measures

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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