Italy: suspension of the first payment of the municipal real estate tax

02 June, 2013

Law Decree No. 54/2013, regulating the suspension of the first payment of the municipal real estate tax, was published in Official Gazette No. 117 on 21 May 2013. According to articles 1 and 2 of the Law Decree, the first municipal real estate tax

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Italy: Report on international standard rulings

11 April, 2013

The tax authorities in Italy have issued a second International Standard Ruling Report.  This provides statistics on the tax ruling system. Any enterprise that has international activities may apply for the process known as an international tax

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Tax treaty between Hong Kong and Italy has been signed

05 February, 2013

Hong Kong has signed an agreement on 14 January 2013 with Italy for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The agreement generally follows the provisions of the OECD Model and has

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Italian Law Decree aims at incentives for start-up companies

10 December, 2012

The Italian Government has approved Law Decree, No. 179 of 18 October 2012, which has been published in Official Gazette No. 194. The Decree introduces incentives for innovative start-up companies, to encourage economic growth. For the first time

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Italy achieves increased tax revenues in first half 2012

09 August, 2012

Following the tax increases which formed the major part of recent packages intended to reduce Italy’s fiscal deficit, it was perhaps unsurprising when the Italian Economy and Finance Ministry was able to announce that tax revenues in the first

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Italy introduces tax measures for growth

19 June, 2012

The Italian government has issued its long-awaited decree aimed at boosting growth in the economy, particularly through tax incentives for construction companies, infrastructure projects and energy efficiency. Corrado Passera, the Economic

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Italy- Recent developments on MAPs

10 June, 2012

The ITA released on 5 June 2012 Circular 21/E/2012, to provide guidance to local tax offices on the application of Mutual Agreement Procedures (MAPs). According to the Circular the rules governing the MAP process have to be found in the respective

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Italy- Tax Court Renders Decision on “Best Method” Rule

01 February, 2012

Recently Italy’s Regional Tax Court of Lazio has given an important decision regarding the selection of methods for determining inter-company prices. An Italian company acting as toll manufacturer on behalf of a related foreign company, set

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Settlement of Small Tax Debts by 120,000 Italians

29 December, 2011

120,000 taxpayers have taken the opportunity to settle their small tax debts with the Revenue Agency In accordance with the tax administration provisions of the Italian budget approved in July 2011. From July, by immediately paying the tax due,

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“Save Italy” Budget is approved

27 December, 2011

The Italian government has finally approved the "Save Italy" budget with few modifications, except for those previously agreed by the government. Despite continued opposition from different groups, especially, the trade union to the pension reforms

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An attempt of rapprochement on tax between Italy and Switzerland

19 September, 2011

To unblock the stalled negotiations for a double taxation agreement (DTA) between Italy and Switzerland, an attempt has been made, during a meeting organised by the Italian Senate’s Foreign Affairs Committee. In fact, there has been a

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Budget bill is changed again in Italy

09 September, 2011

Instead of the previous 5% tax to be levied on annual personal incomes higher than EUR90,000 (USD126,300),  now people have to pay 10% on annual incomes over EUR150,000, an additional rate of 3% will now be applied on all personal incomes over

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Italy: VAT rate increases

08 September, 2011

The Italian Parliament has agreed to an emergency 1% rise of VAT from 17 September 2011. Though the rise was originally submitted in June 2011, and was scheduled for January 2014. But due to instability in the financial market, the government took

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Italian business against VAT rate hikes

06 July, 2011

Rete Imprese Italia, representing artisans, traders, the tourist sector and other services in Italy, has emphasized to stop penalizing consumer spending which is obvious in the Italian government’s proposed three-year tax reforms framework.

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