Tax treatment of hybrid mismatches under EU ATAD Directive rules. The public consultation on the draft Circular of the Revenue Agency is now open online 19 Ottobre 2021 The Circular scheme provides fiscal clarifications on the discipline of "Hybrid mismatches" contained in the Legislative Decree no. 142/2018, or ATAD Decree, that transposed the...
Starts the public consultation on transfer pricing documentation 21 Settembre 2021 Italy’s Revenue Agency will hold a public consultation on the draft Circular letter on transfer pricing documentation. Particularly, the Agency provides a set of new...
The new Italian project for prepopulated Vat returns move on its first step 17 Settembre 2021 The digitization of the Revenue Agency fiscal channels and tools takes another significant step forward. In fact, this week marks another digital-goal being the pre-filled...
Italy’s new fiscal rules on offshore, opaque and non-resident trusts 18 Agosto 2021 In the draft Circular accessible for public consultation until September 30th, ample space is also reserved on the taxation of non-resident trusts located in low-tax...
New clarifications in sight on the discipline of trusts. The Revenue Agency Circular draft will be available online until 30th September for a public consultation 11 Agosto 2021 The Circular clarifies various interpretative doubts in relation to the regulatory changes that have occurred in the last year and which have concerned trusts mainly...
Vat e-commerce changes on cross-border business to consumer (B2C) defined in Italy by a Revenue Agency Decision 27 Luglio 2021 From 1 July 2021, both the new OSS and IOSS Vat regimes have been fully implemented. Therefore, businesses operating in Italy with direct to consumer...
Guidance on health insurance card, the English version is also online 9 Luglio 2021 The current pandemic has inevitably put under pressure our Healthcare System. Being the Health Insurance Card a primary personal key-tool to access Italian health services...
Green light to the pre-filled Vat return from 1 July 2021 8 Luglio 2021 In a Decision of the Director of the Revenue Agency rules and recipients involved by the new initiative. The first prepopulated drafts of the registers...
Controlled foreign companies (Cfc), Italy’s Revenue Agency opens the public consultation on the new draft regulations 6 Luglio 2021 The Circular letter scheme that provides clarifications on the current new fiscal rules on Controlled Foreign Companies (Cfc) and a draft provision containing new criteria...
Ready the Revenue Agency new operational guidelines for 2021 activities. At the center a further reshaping of services in a smart and digital key 14 Maggio 2021 Over the past year, tax administrations moved many of their processes online following the trend dictated by digital resilience with the aim to counter the...
