by Giacomo Francioni. This week the Chancellor published on Twitter the following statement “we’ve introduced tax cuts, increased wages & boosted support for small retailers. Our balanced approach is paying off - debt is falling, the economy is growing, we’re...

by Giacomo Francioni. Notwithstanding the Brexit drama, the Chancellor Philip Hammond presented his Spring Statement on Wednesday 13 March 2019. As expected, there were few news since all the tax changes coming into effect in April 2019 were announced in the last...

by Malcom Lim and Marco Notarnicola. On 18 February 2019, Republic of Singapore Finance Minister Heng Swee Keat delivered the Singapore 2019 Budget Statement titled “Building a strong, united Singapore”. In 2018, the Singapore economy grew by 3.2%, with the overall...

by Daniele Carlo Trivi and Valerio Vallefuoco,  published in the Quotidiano del Fisco, 14/02/2019. Free translation The interpretation of the tax legislation concerning interest paid on loans granted by Swiss banks to residents of Italy may lead to different...

Clarifications on the applicable tax regime to this kind of compensation granted to managers and/or employees of companies and investment funds. Subject to specific conditions, carried interest is qualifiedas financial income and not as employment income. As a...

The Italian budget law for 2019 provides for a new attractive tax package to retired foreign individuals who receive pension income from foreign entities and decide to move their residence in south of Italy. According to the new legislation, said individuals will be...

Alessandro Belluzzo, as Vice-President of the Italian Chamber of Commerce and Industry for the UK, underlines the importance of the report: 'Italian migration to the UK: curse or opportunity?'. An interesting paper particularly these days and in the light of Brexit,...

by Phil Stevens. The Chancellor delivered his Budget speech on 29th October 2018, the final one before the UK’s departure from the EU. The core elements of this Budget were to encourage investment and spending, and to promote the UK as an attractive destination for...