L’art. 6 (Gestione del rischio fiscale, governance aziendale, tutoraggio, rateizzazione dei debiti tributari e revisione della disciplina degli interpelli) del testo unificato recante disposizioni per un sistema fiscale più...more
OECD RELEASES “BEPS” ACTION PLAN – A SWEEPING INTERNATIONAL TAX EFFORT TO COMBAT BASE EROSION AND PROFIT SHIFTING -
The OECD’s Committee on Fiscal Affairs has published its Action Plan to address Base Erosion and...more
In This Issue: New tax treaty boosts Netherlands for inbound Chinese investment; Germany: far-reaching compromise proposed re Tax Act 2013; and, Italy clarifies tax laws re air carriers. ...more
In recent time, Italian tax authorities are becoming more aggressive in challenging the deductibility of interest expenses at the level of Italian permanent establishments (“PE”) of foreign banks.
In principle, Italian...more
In a recent position (n. 12/E dated May 3, 2013) Tax Authorities dealt again with the amendments made by Law Decree n. 179/2012 with reference to the international transports taxation.
In particular, art. 38 par. 1 of...more