by Valeria Tempesti | Feb 24, 2022 | Blog
In the process of implementing the EU Directive n.2016/1164 (so-called ATAD Directive), and in adapting the Italian legislation to the EU provisions, with Legislative Decree n.142/2018, Italian legislation has reformed the Controlled Foreign Companies rules (or CFC...
by Valeria Tempesti | Feb 24, 2022 | Blog
In fase di recepimento della Direttiva UE n.2016/1164 (c.d. Direttiva ATAD), nell’adeguare la normativa italiana alle disposizioni unionali, con il D.Lgs. n. 142/2018, il legislatore ha riformato l’intera disciplina sulle Controlled Foreign Companies (o CFC), anche...
by LDP | Feb 24, 2022 | newsletter
New Patent Box – The Provision of the Italian Tax Authority was published Introduction With reference to the new super deduction that replaced the Patent Box regime, which we discussed in Newsletter no. 1 of January, the Italian Tax Authority issued...
by LDP | Feb 24, 2022 | newsletter
Nuovo Patent Box – Pubblicato il Provvedimento dell’Agenzia delle Entrate Premessa Con riferimento alla nuova super deduzione in sostituzione del Patent Box, di cui avevamo parlato nella Newsletter n. 1 di gennaio, l’Agenzia delle Entrate ha...
by Antonella Iacobellis | Feb 22, 2022 | Blog
The Supreme Court of January 26th, 2022, no. 2246 once again discusses on the concept of “legitimacy” of the dismissal of the executive, stating that a single episode of intemperance is sufficient to justify the dismissal of the executive provided that it...
