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New From January 2024 | Participation Exemption for European Corporations on Disposal of Shareholdings

The Italian government recently approved a draft 2024 budget law which provides for the extension of the domestic participation exemption regime on disposal of shareholdings (PEX) to those non-resident corporations that: (i)...more

Italian Tax Reform | Reshoring

On October 16, 2023, the Council of Ministers approved, in preliminary examination, the draft of a legislative decree implementing the tax reform on international taxation. The draft decree must now acquire the opinions of...more

Italian Tax Reform: New Residence Definitions for Individuals and Corporations

On October 16, 2023, the Council of Ministers approved, in preliminary examination, the first two drafts of legislative decrees implementing the new “Italian Tax Reform” (Law No. 111/2023). One of these legislative...more

11/3/2023  /  Italy , New Legislation , Tax Reform , Taxation
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