INFOFLASH TAX AUGUST 2026
From 12 August 2026, packaging compliance becomes an operational requirement Regulation (EU) 2025/40 (PPWR) — Packaging and Packaging Waste Regulation From 12 August 2026, Regulation
From 12 August 2026, packaging compliance becomes an operational requirement Regulation (EU) 2025/40 (PPWR) — Packaging and Packaging Waste Regulation From 12 August 2026, Regulation
Dal 12 agosto 2026 la conformità degli imballaggi diventa un obbligo operativo Regolamento (UE) 2025/40 (PPWR) — Packaging and Packaging Waste Regulation Dal 12 agosto 2026
OECD Draft Revision of Chapter VII of the Transfer Pricing Guidelines on Intra-Group Services On 1 June 2026, the OECD released for public consultation a
Bozza OCSE di revisione del capitolo VII delle linee guida Transfer Pricing su servizi infragruppo Il 1° giugno 2026 l’OCSE ha divulgato in consultazione pubblica una bozza
Global Minimum Tax – Purpose and scope The Global Minimum Tax forms part of international initiatives aimed at combating tax base erosion and harmful tax competition.
Global Minimum Tax – Finalità e ambito soggettivo La Global Minimum Tax si inserisce nel contesto delle iniziative internazionali volte a contrastare fenomeni di erosione della
The 2026 Budget Law reintroduces hyper depreciation, an increase in the tax deductible cost for investments in new tangible and intangible capital goods that support
La Legge di Bilancio 2026 reintroduce gli iper‑ammortamenti, una maggiorazione del costo fiscalmente deducibile per gli investimenti in beni strumentali nuovi materiali e immateriali funzionali
With the entry into force of Legislative Decree 192/2025, published in the Official Gazette on December 20, the tax treatment of accounting error corrections undergoes
Con l’entrata in vigore del Dlgs 192/2025, pubblicato in Gazzetta Ufficiale il 20 dicembre, cambia in modo significativo il trattamento fiscale delle correzioni di errori
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