The Supreme Court returns to the scope of the surtax on bonuses and stock options provided in the financial sector.
3 July 2023
Foglia & Partners together with DeA Capital for investment in Legami.
3 July 2023
According to the Court of Justice of the European Union, the provision of services, even if in execution of an exclusive contract, does not constitute a permanent establishment for VAT purposes of the recipient if a suitable structure in terms of human and technical means is lacking.
29 June 2023
Italian Tax Authority Circular no. 16/E/2023. Clarification on the franking of higher values of units and shares of CIUs.
26 June 2023
Foglia & Partners together with Stella Group for the acquisition of Pratic F.lli Orioli.
26 June 2023
Proposed EU Directive on procedures for refund and direct application of conventional withholding taxes on dividends and interest published.
19 June 2023
Why the tax proxy simplifies the taxation of financial income. Giuliano Foglia’s signature editorial on Wall Street Italy
13 June 2023
Supreme Court rules on Mother-Daughter Directive exemption: to be disallowed only by challenge of abuse of right under Article 10-bis of the Statute
9 June 2023
Published “Emigration and Taxation” with a contribution by Marco Masi
8 June 2023
Maddalena Cecci on Trusts e Attività Fiduciarie Activities comments on recent case law on the subject of proof of trust interposition in the face of the traceability of the chain of control to the settlors
6 June 2023