Davide Anghileri, a PhD researcher and lecturer at the University of Lausanne, discusses the implications of Italy’s decision to put Switzerland on its white list for purposes of the financial transactions tax . . .
The OECD has today asked global businesses to assess the mutual agreement procedure (MAP) for resolving tax treaty disputes in Austria, France, Germany, Italy . . .
Ernesto Maria Ruffini is the new director of Italy’s Tax Revenue Agency as . . .
The Italian Revenue Agency has released a new circular clarifying aspects of Italy’s tax credit regime for research and development activities notes Davide Anghileri of the University of Lausanne . . .
Finance ministers from Italy, Germany, France, the UK, and Spain have written to US Treasury Secretary Steven Mnuchin warning that provisions in the US tax reform bill contravene the US’s tax treaty and World Trade Organizations (WTO) obligations as well as international agreements reached under the OECD/G20 base erosion profit shifting (BEPS) plan. The ministers – Italy’s Pier Carlo Padoan, Germany’s . . .
Davide Anghileri of the University of Lausanne discusses Italy’s January 17 release of its first investment ruling, which clarifies when a logistics hub located in Italy is a permanent establishment and covers the VAT treatment of goods flowing through such hubs . . .
The US IRS on March 31 released statistics on the performance of the IRS’s Advance Pricing Mutual Agreement Program (APMA), revealing that taxpayers submitted . . .
Italian legislation proposed May 22 is designed to increase tax collection from foreign multinationals that have online activities Italy, writes Davide Anghileri of the University of Lausanne . . .
Liechtenstein has been placed on Italy’s national tax “white list,” Liechtenstein’s. . .
Davide Anghileri, a PhD researcher and lecturer at the University of Lausanne, discusses Italy’s budget 2017, approved by Prime Minister Matteo Renzi’s government October 15, which would lower Italy’s corporate tax rate and add provisions favorable to business . . .
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 . . .
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 . . .
Google has settled a tax dispute in Italy, writes Davide Anghileri of the University of Lausanne . . .
In an effort to provide their tax administrations with more tools to combat corporate tax avoidance through transfer pricing, officials from 31 countries today signed an agreement setting . . .
Davide Anghileri of the University of Lausanne discusses a recent decision of Italy’s Supreme Court which addresses the level of substance that a holding company must have to ensure that it is respected for purposes of obtaining a reduced rate of withholding tax under a tax treaty or for the application of the EU parent-subsidiary directive or interest and royalties directive . . .
Eight countries are working on a new program to jointly review large multinationals’ tax affairs and, if appropriate, provide assurances to the multinational that it will not likely be audited in those jurisdictions with respect to specific tax risks, officials said June 6 in Washington at a conference sponsored by the OECD, USCIB, . . .
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