Archivio Tax Pills

Limited deduction of costs originating from operations with black-listed jurisdictions

17 Gennaio 2023

The new Budget law contains a provision that limits the deduction of expenses and other negative components arising from transactions carried out with enterprises resident...  

Revenue Agency clarifications on how to benefit from the new rules on amicable notices, or "avvisi bonari", to settle tax violations

13 Gennaio 2023

Thanks to the new 2023 Budget law, taxpayers will have the opportunity to benefit, depending on the different cases, from the reduction, from 10% to...  

Management Exemption (IME)

11 Gennaio 2023

The Budget Law for 2023 has introduced a provision that could be considered an attraction for our country. The purpose is therefore laudable. I am...  

Taxation of profits from foreign investee companies and capital gains

5 Gennaio 2023

The newly approved 2023 Budget Law makes available the possibility to exclude from taxation, for the participant resident or just located in Italy, the profits...  

The main fiscal measures of the 2023 budget law

2 Gennaio 2023

The Budget Law for 2023, approved by the Council of Ministers on 21 November 2022, received the final green light from the Senate on 29...