European Union

Permanent Establishment Art 5 OECD
Italy
With Tax Ruling No. 193/2025 the Italian Revenue Agency outlined the key principles to be considered for VAT purposes when a permanent establishment (PE) is involved in transactions relating to...
Administrative Fulfilments
Italy

The experts of Studio A&P and the Fontana Law Firm, thanks to their partnership, offer specialized consultancy in the area of administrative liability of legal entities arising from criminal offences...

Administrative Fulfilments
Italy
Administrative Fulfilments
Italy
The Italian National Labour Inspectorate clarifies how to obtain additional credits within the points-based license system. Requirements, certifications, and inspections provided for by Ministerial Decree No. 132/2024....
Immigration Law
Spain
The Spanish government implemented significant immigration updates aimed to streamline processes and align with international standards....
Administrative Fulfilments
European Union
Guide to the obligations for foreign companies operating in the construction sector in Estonia....
Administrative Fulfilments
Italy

On 1 July, an online meeting promoted by the Ministry of Labour and Social Policies and organized by the Italian Labour Inspectorate (INL), introduced the new features of the platform...

Associated Enterprises Income (Corporate) Art 9 OECD
Italy
Article 1, paragraph 1, letter b) of Decree-Law No. 84/2025 amended several provisions of the Italian Income Tax Code (TUIR), limiting the requirement for traceability of deductible expenses to those...
Work Visa
Italy
The decree establishes quotas for the legal entry of non-EU workers in Italy....

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