With Ruling No. 203/2025, the Italian Revenue Agency provided important clarifications regarding the taxation of dividends paid by Italian companies to investors tax resident in Japan through transparent entities....
With Ruling No. 208/2025, the Italian Revenue Agency clarified two fundamental aspects concerning the tax regime applicable to a securities deposit and the potential capital gains realized in Italy following...
Decree No. 585 of 8 August 2023, issued by the President of the Russian Federation and providing for the unilateral suspension by the country of certain provisions of international tax...
Tax Ruling No. 199/2025 amends the previous position expressed by the Italian Revenue Agency regarding the taxation of bonuses granted under an incentive plan and the related withholding obligations, in...
With Tax Ruling No. 11/2025, the Italian Tax Authorities clarified the proper valuation methods for non-listed shares held by Italian resident individuals in foreign non-real estate UCIs, with particular reference...
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...
Studio A&P continues its outreach activities in the field of international mobility in the first half of 2025. Cooperation with national trade associations Through an extensive network of collaboration with...