Articoli recenti
- Capital gains on foreign shareholdings: foreign tax credit available where substitute taxation is mandatory
- Draft assessment and the standstill period: tax assessment notices issued ante tempus are voidable
- IRAP and professional associations: the Italian Constitutional Court prioritises the substance of the professional activity over the associative form
- Inheritance tax exemption: restrictive administrative practice risks rendering the reform ineffective
- Income arising from the write-off of liabilities: when is the extinguishment of a debt (actually) taxable?