Il DL 84/2025 elimina il calcolo proporzionale e introduce la riduzione “×2” sui conferimenti degli ultimi 24 mesi, estendendo alle società conferitarie il test di vitalità delle perdite.
Belluzzo International Partners again in 2025 is among the supporters of the '67 Colonne per l'Arena di Verona' project, the fundraising and corporate membership initiative organised by the Fondazione Arena.
In two tax rulings published on 28 May 2025 (Replies No. 144 and 145), the Italian Revenue Agency (“Agenzia delle Entrate”) revisited the ever-topical issue of the direct taxation of foreign trusts, addressing both the trust’s status as a taxable person and the levy on Italian-source income.
Luigi Belluzzo will be among the speakers at the Banking Day, organized by SDA Bocconi, scheduled for April 11, 2025, from 2:00 PM to 7:15 PM, at SDA Bocconi, Via Sarfatti 10, Milan
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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