Legal Updates
Find the latest changes in the legal landscape that potentially affect your business. From changes in legislation and case law to regulatory reforms, at Ashurst we're able to support you on key legal developments.
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11 Results
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CLIENT ALERT
29 Aug 2022 THE TAX JUSTICE REFORM
Author: Michele Milanese, Partner 1 Please note that as of today the text of the Bill approved by Parliament has not yet been published in the Official…
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Client Alert
06 Jun 2022 Excess profits tax
Article 37 of Law Decree No. 21 of 21 March 2022, converted into law by Law No. 51 of 20 May 2022 (Article 37), introduced a "solidaristic contribution" on…
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italian tax update
28 Feb 2022 Ashurst paves the way for two Italian Supreme Court decisions in favour of Spanish funds for the recovery of Italian WHTs on dividends
On 16 February 2022 the Italian Supreme Court published decisions Nos. 5145 and 5152 (the "Decisions") that respectively acknowledge the right of certain…
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tax alert
08 Mar 2021 Italian real estate securitisations explained by the Revenue Agency
A recent ruling of the Italian Revenue Agency (Ruling No. 132 of 2 March 2021 or "Ruling 132") clarified the tax treatment of vehicles carrying out…
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RSSG Update | Milan
08 Dec 2020 Restructuring schemes with the Tax Authorities and Social Security Institutions: fast track being introduced in Italy?
8 December 2020 - in the context of the COVID-19 emergency legislation, with law 27 November 2020, No. 159, converting into law the law decree 7 October 2020,…
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tax update | italy
04 Dec 2020 Prospective changes to the Italian tax regime of foreign collective investments funds
If you have any queries on any of the matters dealt with in this article, please contact Michele Milanese 1 See judgment of the European Court of Justice…
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tax & regulatory briefing | italy
02 Dec 2020 Financial Transaction Tax in Italy: an overview
This briefing provides an overview of the current state of the Italian Financial Transaction Tax (Italian FTT). Scope of application Transactions subject to…
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TAX update
02 Dec 2020 Financial Transaction Taxes in the EU - an overview
An EU-wide Financial Transaction Tax ("FTT") was first proposed by the European Commission back in 2013. At that stage, it was launched with a three-fold…
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PRIVATE EQUITY update
15 Jun 2020 COVID-19 and the bid/ask gap in Italian M&A deals: some equity and debt solutions
This article illustrates the main contractual tools that can be used to “fill the gap” between “bid and ask”. Therefore, it covers only the more typical…
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ashurst milan | tax update
22 May 2020 Law Decree No. 34 of 19 May 2020: Decreto Rilancio
The Italian Government with Law Decree 19 May 2020 no. 34 ("Decreto Rilancio"), effective as from 19 May 2020, enacted certain measures aimed, inter alia, at…
