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Oct 15 2024
Transfer Pricing: i giudici di legittimità ridimensionano le raccomandazioni dell’OCSE
Alessandro Saini

Un commento di Alessandro Saini e Matteo Gandini alla sentenza della Corte di Cassazione n. 26432, depositata il 10 ottobre 2024, con la quale la Corte si è espressa sulla rilevanza delle raccomandazioni dell’OCSE in tema di Transfer Pricing.
Sep 13 2024
UK to expand digital travel authorisation to more visitors
Alessandro Belluzzo

By April 2025, all visitors who do not need a visa will need an Electronic Travel Authorisation (ETA) to travel to the UK.
Sep 10 2024
Imposta sostitutiva agevolata sui redditi percepiti in Svizzera da lavoratori frontalieri residenti in alcuni Comuni Italiani
Luca Luoni

Il recente Decreto Legge c.d. “omnibus” (DL 113/2024, art. 6) ha introdotto un regime speciale di tassazione dei redditi dei lavoratori frontalieri residenti nei seguenti 72 Comuni.
Sep 5 2024
The Court confirms the legitimacy of the refund for double taxation of foreign dividends
Luigi Belluzzo Ivan Mastrototaro

With ruling no. 423/2023, filed on July 29, 2024, the First-Tier Tax Court of Verona recognized the legitimacy of a refund requested by a taxpayer for double taxation on foreign dividends.
Sep 2 2024
Italian Court decision: VAT deduction is ok for LBO and M&A
Luigi Belluzzo Ivan Mastrototaro

The Italian Supreme Court, in its ruling no. 22608 of August 9, 2024, established the right to VAT deduction for a Special Purpose Vehicle (SPV) involved in a merger leveraged buyout (MLBO) operation.
Aug 8 2024
Flat Tax for New Residents Doubled. Practical Effects
Luigi Belluzzo Alessandro Belluzzo Domenico Sannicandro Ilaria Di Tonto

The Meloni Government, with the “Omnibus” Decree, has planned to amend paragraph 2 of Article 24-bis of the TUIR (New Tax Residents) by doubling the optional substitute personal income tax due by new tax residents on all foreign income.

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Belluzzo International Partners is a multidisciplinary, international and independent professional boutique that provides consultancy in the areas of Wealth, Law, Tax, Finance.

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