Italy: transfer pricing and patent box bill becomes law

April 27, 2017

Davide Anghileri of the University of Lausanne discusses an Italian law adopted April 24 that modifies Italy's transfer pricing provisions to make them in-line with the OECD’s arm’s length principle, adds corresponding adjustments to Italian tax law, and updates the list of intellectual property that can qualify for the patent box regime . . . 

Italy: new circular outlines tax deductibility of blacklist costs

September 30, 2016

Italy’s tax authorities on September 26 issued a circular clarifying new rules on the deductibility of costs associated with transactions between Italian resident individuals or entities and businesses operating in blacklisted tax haven countries, writes guest author, Davide Anghileri . . .

Italy issues more tax guidance on controlled foreign companies

September 26, 2016

Davide Anghileri, a PhD researcher and lecturer at the University of Lausanne, discusses guidance issued by the Italian tax authority on September 16 that provides important details on how to determine if Italy’s controlled foreign company (CFC) tax rules will apply  . . .

Italy finalizes tax incentives

August 27, 2014

The Italian Parliament, on August 11, converted a series of tax incentives into law without modification, writes EY in an August 25 report. Included are increased notional interest deduction benefits, a tax credit for new plants and equipment, and an expanded withholding tax exemption for interest and substitute tax for loans. For discussion, see EY.

Arthur Andersen name revived as WTAS changes its name to Andersen Tax

September 2, 2014

WTAS, a firm founded 12 years ago by members of now-defunct accounting firm Arthur Andersen, has renamed itself Andersen Tax. Andersen Tax will be a member of a newly created international entity called Andersen Global.The firm has 17 offices in the US and locations in Switzerland, Russia, France, Italy, and The Netherlands. Release
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