Tax Law

Tax residence between Italy and the United Arab Emirates: the relevance of temporary presence in Italy

Tax audit by the Italian Finance Police: what may compromise the company’s position

Payment orders and NPLs: is the assessment of registration tax always correct?

Deregistration of companies: extinction of the offence under Legislative Decree No. 231/2001

Appurtenances and the “price-value” regime: according to the Court of Cassation, distance alone is not sufficient to exclude an appurtenant link

Impatriate regime and “Employer of Record”: the Tax Authorities broaden the requirement of residence abroad

MLBO and deductibility of VAT on transaction costs: the position of the Italian Revenue Agency

Optional tax risk control regime: the new “simplified” Tax Control Framework is now operational

Music rights and management mandates: tax aspects in ruling reply No. 13/2026

Purchase of treasury shares and abuse of law: excluded where valid non-tax reasons exist