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Frequency: every 2 months
Italy: Can fees for the distribution of software to non-residents be qualified as royalties?
The new Italian accounting principle OIC34 on revenues: how to get ready
Use of big data and artificial intelligence to tackle VAT evasion in Italy
New Size Criteria for European Companies: Impacts on the employment of the CSRD
Determination of cadastral income of the wind farms: the Italian Tax Authority complies with the Supreme Court
Tax treatment of work mobility and remote working: further in-depth insight from the Italian tax authorities
Italy: Permanent establishment – the relevance of the activities performed for VAT purposes to be assessed on a case-by-case approach
Tax residence: the connection between italian and conventional regulations
The amnesty of formal violations
Tax treatment of crypto-assets: novelties introduced by the 2023 Budget Law
Budget Law 2023: regulation of crypto-assets
Budget Law 2023: introduction of special repentance
The asymmetrical tax treatment of accounting error correction: need for a rethink
Law Decree n. 144/2022: main tax measures
No more obligation to print or digitally preserve accounting records kept electronically
Discipline of systematic loss-making companies repealed
The digitisation of the customs declaration and the modalities for VAT deduction
Circular Letter Italian Tax Authorities 24 May 2022 – Clarifications regarding interpretation of terminologies “arm’s length principle” and “arm’s length range”
Clarification on the maxi deductibility of research and development costs related to intangible assets
Clarification of eligibility criteria for Participation Exemption
Tax residence of natural persons and transfer abroad
Intra-Community acquisitions and supplies: significant changes in INTRASTAT forms
The novelties of the VAT Return 2022 referring to direct and indirect e-commerce
Financial statements 2021: disclosures in the Notes to the Financial Statements
Casual self-employed workers - compulsory telematic communication from 1 May 2022
Suspension of depreciation and amortisation in the 2021 and 2022 financial statements without limits
2022 National Financial Law: news on superbonus and other building bonuses
Impatriate workers: new legislation and recent interpretations on smart working
The repeal of the Patent Box and the introduction of the 110 per cent “super deduction”
Tax credit for investments in capital goods 4.0: updates from 2022 National Financial Law
Suspension of amortisation and depreciation: extension to 2021 financial statements
Pamela Ciarcià
Associate Partner
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