International Tax Review

The process of globalization may be regarded as an extension of the extraordinary developments in the areas of economics and finance, commerce and information. As a consequence of these developments, enterprises are increasingly able to conduct their affairs without being…

Piergiorgio Valente of Studio Associato Legale Tributario (Ernest & Young) gives an overview of the key principles behind administrative tax penalties in the jurisdictions of Italy, Sweden, the UK, France and Germany. Scarica in Inglese…

A comparative approach is adopted in this assessment of Italy’s realistic potential as a holding company location. Scarica in Inglese…

Italy has introduced a dual incomes tax system, in the hope of overturning existing levels of capitalization. Scarica in Inglese…