In the case of a false tax return, the Italian government may no longer take action on tax assessments after 31 December of the fifth year following the year in which the taxpayer filed the false return. In the case of a withheld tax return, the Italian government may no longer take acti...
Regulation of the two-year arrangement with creditors The tax assessment reform’s entry into force The most recent information published by the Italian Ministry of Economy and Finance shows that the evasion of taxes and social security contributionscost Italy €83.6 billion in 2021. This includes ...
GWA is an international consulting law and tax firm based in China, with headquarters in Shanghai and offices in Beijing, Hong Kong and Bergamo (Italy). With its 15 years’ experience in China and a deep knowledge of the Italian and Chinese law and tax landscape, GWA offers a comprehensive...
This webinar will discuss the dual taxation issues that advisers, including multinational advisers, must address for taxpayers traveling and residing in France and Italy, as well as the U.S. Our seasoned foreign tax advisers will explain residency, totalization agreements, and taxation of passive an...
Cyprus: Cyprus has announced the 10-year government bond yield rates for notional interest deduction (NID) on equity for the 2025 tax year. These rates apply to Cyprus tax-resident companies and foreign companies with permanent establishments in Cyprus. ...
Yearly tax communication (IT) Format (exporting) Yearly tax communication format for Italy. Import the latest versions of these configurations. The version description usually includes the number of the Microsoft Knowledge Base (KB) article that explains the changes that were introduced in the con...
ECOVIS, together with the China-Italy Chamber of Commerce and the German Chamber of Commerce in China, are glad to invite you to the breakfast seminar "Annual Audits, Annual Tax Clearance and Annual Combinative Auditions for your entity in China" ...
An additional minimum tax (AMT) to which the controlling parent company of a multinational or national group located in the territory of Italy is subject if, in a given fiscal year, it is subject to an effective taxation lower than 15% or has held, at any time during the fiscal year, ...
Where the amount of tax paid in advance by a taxpayer is the same as the amount of tax payable in the year, or the taxpayer does not apply for an annual tax refund. When taxpayer should do the declaration? Taxpayers need to handle the individual annual tax settlement of 2019 from March...
In other words, it is a tax assessment reform. Let’s delve deeper into what it is about and the key aspects of this reform. Key aspects of the reform The decree has two parts: the first deals with tax assessment, while the second concerns the establishment of the two-year arrangement ...