Income Tax Law

Income Tax Law
Italy
Fictitious foreign company residency is an elusive phenomenon that consists in the dissociation between the formal and the effective residence of legal entities. It entails various consequences in the fiscal,...
Resident Art 4 OECD
Italy
The rules governing tax residence of non-residents in Italy have been recently amended by Legislative Decree No. 209/2023. The changes introduced concern the connecting criteria, which are provided as alternatives,...
Permanent Establishment Art 5 OECD
Italy
The Tax residence's regime of legal entities in Italy has been amended by Legislative Decree No. 209/2023. The amendments concern the connecting factors, provided as alternatives, for the attribution of...
Resident Art 4 OECD
Italy
The Increasing transboundary movement of people challenges a traditional keystone of fiscal regulations, progressively eroding the territorial and static work-model upon which these have been developed, in particular from the...
Permanent Establishment Art 5 OECD
Italy
A person who acts on behalf of a foreign enterprise and habitually concludes contracts or acts for that purpose, can give rise to an agency permanent establishment in Italy, according...
Permanent Establishment Art 5 OECD
Italy
For a permanent establishment to be constituted, there are a number of conditions that must be met and need to be verified in each single case. According to the Italian...
Building Bonuses
Italy
The Energy Efficiency Bonus for individuals and businesses, its requirements, what expenses are covered, and what to do to get the benefit....
Building Bonuses
Italy
Learn all types of Italian bonus for renovation works available....
Building Bonuses
Italy
Guide to Architectural Barrier Bonus: what interventions are covered, who can apply for it, and what the requirements are....

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