March 5, 2025 Dividends paid by an Italian subsidiary admitted to the cooperative compliance regime may be exempt from withholding tax even if distributed before the minimum holding period is met The Italian Revenue Agency, in its Tax Ruling no. 48/2025, has provided important clarification regarding the application of the exemption from withholding tax on dividends paid by the Italian compani... READ MORE February 18, 2025 Non-cumulation of Italian tax incentives: could Ruling No. 16/2025 open a "loophole"? Read more February 11, 2025 Transfer market and fringe benefits for football players: an ongoing issue? Read more February 6, 2025 Tax, legal and governance aspects of professional sports READ MORE January 24, 2025 Foreign Income: From Day calculation to taxing power, How the Supreme Court tells Judges and Italian revenue Agency off READ MORE January 8, 2025 Charitable Trusts: Inheritance Tax Upon the Transfer of Assets from the Settlor/deceased party to the Trust READ MORE Global November 25, 2024 Italian tax residence: further update on changes READ MORE Global August 1, 2024 The European Banking Authority’s (EBA) new rules on crypto-assets READ MORE Global April 30, 2024 Inheritance and gift tax: the Italian Government changes the rules. Interesting clarifications regarding trusts - First insights READ MORE
