13.10.2025

Luca La Barbera new Partner of ADVANT Nctm

ADVANT Nctm takes a new, significant step in its strategic growth path. The firm…

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15.07.2025

ADVANT - International tax transfer pricing

A Q&A on the regimes in France, Germany and Italy The dramatic increase in the…

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11.11.2024

Registration tax on deeds creating a right of superficies on agricultural land: application of 9% rate confirmed

By Guido Martinelli e Sarah Eusepi. Roma, 8 Novembre 2024 1. Introduction The…

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07.02.2023

2023 Budget Law: Substitute taxation on undistributed earnings from blacklisted companies

According to 2023 Budget Law, profit and non-distributed profit reserves accrued by foreign participated company, benefitting from a preferential tax regimes, can voluntarily be subject to a reduced…

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03.02.2023

The main tax changes in 2023 Budget Law on self-employed, employed and similar work

With the recent approval of Law No. 197 of 29 December 2022 (“2023 Budget Law”), a number of important measures relating to the taxation of self-employed, employed and similar work have been introduced…

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05.10.2022

Mortgage and cadastral taxes halved even to foreign-law open-ended real estate funds

This is, in essence, the takeaway from the twin rulings 28595 and 28610 published yesterday, October 3, 2022, by the Supreme Court. Let's see how: Italian law has ensured since 2006 (with the so-called…

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14.01.2022

The institutional knot between shell companies and interpellation between preclusions and "disapplication" opportunities

Abstract The orders of the Supreme Court nos. 24060, 24667 and 26219 of 2021 offer the opportunity to retrace two fundamental junctures in the evolution of the tax rules on shell companies: the first,…

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23.11.2021

Progressive transformations penalise the super Aid for Economic Growth

The case is that of a progressive transformation from partnership to corporation (but the following considerations are equally valid in the opposite case), resulting in the application of a different tax…

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17.11.2021

Conflicts in international intra-group economic relations. Transfer pricing aspects

The Milan Provincial Tax Commission, in its decisions No. 1138/2/2020 of 17 January 2020 and No. 1207/2/21 of 18 December 2020, ruled inter alia on the relevance of intra-group discounts in transfer…

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26.03.2020

TAX | BANKING | COVID-19 epidemiological emergency and incentives to support businesses

Conversion of deferred tax assets into tax credits following the transfer of non-performing loans Article 55 of Law Decree of 17 March 2020 no. 18 introduced in Italy relevant provisions aimed at…

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20.03.2020

TAX | Epidemiological emergency from COVID-19 and tax measures to support businesses

Foreword Given the extraordinary necessity and urgency to contain the adverse effects that the epidemiological emergency caused by COVID-19 is having on the national social and economic fabric, the…

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20.03.2020

TAX | Donation related to the COVID-19 Emergency

In order to promote the donations aimed at facing the COVID-19 emergency, the so-called "Decreto Cura Italia- Healing Italy Decree" has provided in art. 66 a series of special incentives for individuals…

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