Italy’s Revenue Agency has published provisions for Controlled Foreign Company (CFC) substitute tax option, released as part of Legislative Decree No. 209 of 27 December 2023. Legislative Decree No. 209 outlines measures for adopting the Pillar

On 11 April 2024, Italy’s Revenue Agency announced it released Circular 8/E to clarify the simplification of tax return compliance under Legislative Decree No. 1 of January 2024 or the "Compliance Decree." The Circular provides simplification

Italy has announced new guidelines and procedures for corporate tax return filings for 2024 regarding the tax year 2023. The main change relates to the revised deadline for filing returns as per the corporate tax (IRES) returns. The new

On February 23, 2024, the Swiss Federal Tax Authorities (SFTA) published the Q&A guidance regarding the application of transfer pricing regulations in Switzerland. This guidance clarifies the application of the arm's-length principle and the

Italy’s Revenue Agency released the Annual VAT Return Form for filing in 2024 on the tax year 2023. As of now, the return form and filing instructions are only available in Italian, but the tax authorities will soon release the forms in various

On 6 February 2024, Italy’s Revenue Agency issued Circular No. 2/E, which provides clarification on the enforcement of Legislative Decree No. 216 of 30 December 2023 concerning personal income tax reform and other tax measures. This