Permanent Establishment Analysis Italy - ENG

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,...

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...

Our Chartered Accountants provide specialized assistance and advice in corporate matters by supporting the client in identifying the correct tax framework for activities carried out in Italy (permanent establishment, company...

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...

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...

Our Chartered Accountants provide specialized assistance and advice in corporate matters by supporting the client in identifying the correct tax framework for activities carried out in Italy (permanent establishment, company...

Permanent Establishment analysis Our Charted Accountants support local and foreign enterprises wishing to expand their business and operate in Italy, offering consultancy and dedicated solutions in civil, tax and social...

Guide on Permanent Establishment in Italy: definition, what creates a PE, taxation of permanent establishments in Italy....

Focus concentrated on the avoidance of the status (art.12-15), exemptions for specific activities and the anti-fragmentation rule....