Italy : updates and case laws on international taxation
Please click on the links below to find out more:
The Italian Supreme Court with the Decision no. 14527/2019 published 29 May 2019, ruled on a case of tax residence of a foreign company which was deemed to be in Italy.
On 4 November 2019 Italian tax authorities issued Ruling Answer No. 466, providing clarifications on the transfer of a customer list from an Italian company to a permanent establishment.
Decision no. 31772/2019 deposited by the Italian Supreme Court on December 5, 2019 adds a new controversial piece into the “abuse of law” diatribe.
For more information, contact:
Gian Luca Nieddu, PARTNER | Transfer Pricing & Tax Value Chain at Hager & Partners
Via Borgogna n. 2 – 20122 Milano (ITALY)
T: +39 02 7780711
Date: April 2020