Due recenti risposte a interpello dell’Agenzia delle Entrate ridisegnano il trattamento fiscale dei derivati su commodities energetiche su due fronti distinti. IRES — Per la prima volta, l’Agenzia riconosce la deducibilità delle componenti […]

La recente prassi dell’Agenzia delle Entrate segna una significativa discontinuità sul regime fiscale del carried interest, con impatti diretti sui piani di incentivazione nei settori del private equity, private debt […]

Right now, Italy stands at a unique crossroads. It’s not just a destination known for its lifestyle, culture, and stability — it has quietly become one of the most compelling […]

Recent Italian Supreme Court rulings in 2025 have significantly shifted the landscape for cross-border investments by establishing a “look-through” approach to beneficial ownership, directly impacting tax exemptions for Alternative Investment […]

Con efficacia a partire dal 1° luglio 2025, il D.L. 95/2025 ha introdotto una novità di grande interesse per il mercato dell’arte: l’aliquota IVA applicabile a compravendite e importazioni di […]

È entrato in vigore il 3 ottobre 2024 il Decreto Legislativo n. 139/2024, emanato in attuazione della delega fiscale per razionalizzare l’imposta di successione e donazione, le imposte di registro, […]

Con la risposta a interpello n. 117/2024, l’Agenzia delle entrate fornisce indicazioni rilevanti per l’applicazione del regime fiscale dei c.d. PIR alternativi da parte dei gestori di OICR e dei […]

The register of beneficial owners of enterprises with legal personality, private legal persons, trusts and similar legal institutions, at the Italian chamber of commerce, is officially up and running. 11 […]

The Italian Revenue Agency has recently issued some important regulations to allow taxpayers to settle their Italian tax obligations from years 2016 to 2021 concerning cryptocurrencies (or other crypto-assets). This […]

I. Foreword On 20 October 2022, the Italian tax authorities released a long-awaited update to the general guidelines concerning the Italian tax regime of trusts (the “New Guidelines”), almost one […]

Foreword Considering that the pseudo-anonymity of virtual assets relying on cryptography and distributed ledger technologies (such as the blockchain) may pave the way for their potential misuse for illegal purposes, […]

Foreword Over the last years, Italy substantially expanded its offer of incentives targeting high net worth individuals, workers, professionals and researchers, sportspersons and retirees willing to relocate to the Italian […]

Riportiamo di seguito un articolo di Eugenio Romita di commento all’interpello n. 225/2022 dell’Agenzia delle Entrate in materia di carried interest. Read More:

Italian Budget Law 2021 (law no. 178/2020, article 1, paragraphs 631-633) put an end to a discrimination regarding European Union UCIs (“EU UCIs”) taxation on dividends and capital gains deriving […]