by Fabio Galliani | Oct 3, 2023 | Blog
Among the operations that the Italian Revenue Agency has paid particular attention to in recent years, there is the so-called transformation of a non-resident entity’s Permanent Establishment (PE) into a subsidiary, which has been primarily accomplished through...
by Federico Capella | May 11, 2023 | Blog
The split through demerger, introduced by article 2506.1 of the Italian Civil Code, effective from March 22, 2023 and applicable from July 3, 2023, allows for the transfer of part of a company’s assets to one or more new companies, assigning the shares (or...
