WTS in Italy

The COVID-19 health crisis has led to an exponential spread of the recourse to the remote-working mode, given that the health and safety policies adopted by employers define remote work as a key prevention measure.

In Italy, a new Legislative Decree came into force to ensure a more effective EU transfer pricing dispute resolution mechanism.

New technical instructions have been approved for the mandatory implementation of the electronic invoicing process between private entities.

An overview on recent case laws in Italy.

Social contributions relief, paternity leave for employees and increasing amount of smart workers

The 2019 Italian Budget Law, still in a draft version undergoing final approval, introduced a new tax on revenues from qualifying “digital services” (Digital Service Tax, “DST”).

CECP provides the opportunity to assess the risk of existence of a permanent establishment in Italy and its attributable CIT and VAT taxable base for large multinational groups

Eliminating economic double taxation may become easier in the future thanks to recent statutory and practice developments

New VAT measures focus on B2C supplies of products that are facilitated by entities

The Italian Tax Authorities approved the form “AGI/1”

E-invoicing will become mandatory for all B2B and B2C supplies of goods and provisions of services

New Article 110 (7) of the ICT includes a specific reference to the arm’s-length principle and provisions issued by the Ministry of Finance

Tax Management International Forum organized by Bloomberg Tax will be held in Paris on 20.04.2018