Voluntary disclosure, consulenti legali al lavoro

Estratto dell'articolo in oggetto pubblicato Lunedì 24 febbraio su Italia Oggi che vede tra gli altri, l'intervento di B. Capone, Founding Partner di Lextray. Scarica l'articolo in PDF...

The fiscal instrument of the participation exemption

Introduction Within corporate groups it may happen that the same income is imposed several times for different taxpayers. The consequences of double taxation are, for instance, particularly relevant in the following situation: an income is firstly t...

Italy. Stability Law 2014, In-depth analysis

On December 27th, 2013 Stability Law, Law no. 147, was published in the Ordinary Supplement no. 87 of the Official Gazette no. 302. The main tax provisions brought in are highlighted as follows. TAX ALLOWANCE - art. 1 paragraph 139, paragraph 583. T...

Lo strumento fiscale della riduzione per partecipazioni

Introduzione All'interno di gruppi societari può capitare che il medesimo reddito sia imposto più volte presso soggetti fiscali diversi. Nel caso di gruppi societari, ad esempio, le conseguenze di una doppia imposizione risultano essere particolar...

Shanghai Free Trade Zone

On September 27th, 2013, the State Council published the ‘General Plan for China (Shanghai) Free Trade Zone’ on its official website giving its approval for the establishment of a pilot free trade zone in Shanghai. This is considered an important...

The Autumn Statement

On 5 December 2013 the Chancellor of the Exchequer, George Osborne, has announced a set of economic measures as part of a mini-budget also called the Autumn Statement. A good point to start on is that the economic growth forecast for 2013 and 2014. T...