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CFC regime: old and new regulations compared

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...

NEWSLETTER TAX FEBRUARY 2022

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...

NEWSLETTER TAX FEBBRAIO 2022

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...