Intra-EU “Ex Works” Supplies Within 90 Days
The Italian Revenue Agency has recently provided significant clarifications regarding the new rules on the deadline for shipping or transporting goods to another EU Member
March 12, 2025
The Italian Revenue Agency has recently provided significant clarifications regarding the new rules on the deadline for shipping or transporting goods to another EU Member
Recentemente l’Agenzia delle Entrate ha fornito chiarimenti significativi in merito alle nuove normative riguardanti il termine per la spedizione o il trasporto di beni verso
L’art. 1 co. 436 – 444 della L. 30.12.2024 n. 207 (legge di bilancio 2025) ha introdotto una nuova agevolazione, la c.d. “IRES premiale” 2025,
Article 1, paragraphs 436–444, of Law No. 207 of December 30, 2024 (Budget Law 2025) introduces a new tax incentive for 2025, the so-called “IRES
The 2025 Budget Law (Article 1, paragraphs 81–83) introduces stricter requirements for the deductibility of representation expenses, including gift expenses, starting January 1, 2025. These
Deducibilità spese di rappresentanza Cambiano le condizioni per la deducibilità delle spese di rappresentanza e delle spese per omaggi dal 2025. Infatti, l’art. 1 commi
The 2010 OECD Guidelines emphasized the primacy of the Comparable Uncontrolled Price (CUP) method in transfer pricing, which relies on price lists or tariffs from
Le Linee Guida OCSE del 2010 affermavano che nell’applicazione del transfer pricing si devesse dare precedenza al confronto interno dei prezzi (il c.d. “CUP”), basato
The draft of Irpef-Ires Decree introduces important innovations regarding the transfer of shares (Article 177 of the TUIR) aimed at improving and rationalizing the tax
Lo schema di Decreto Irpef-Ires prevede importanti novità in tema di scambio di partecipazioni (art. 177 del TUIR) volte a migliorare e razionalizzare la disciplina
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