La Corte di Cassazione, sentenza n. 3073 del 9 febbraio 2021, esaminando il caso dell’acquisto di un immobile da parte del trustee di un trust autodichiarato, ha confermato l’applicazione dell’agevolazione sul prezzo valore.
Non costituisce una fattispecie di abuso del diritto un’operazione di rivalutazione di partecipazioni e successiva cessione alle holding di famiglia finalizzata al passaggio generazionale.
Belluzzo International Partners and the Italian independent Law Firm Studio Vallefuoco have signed a joint venture agreement, as part of a growth plan to combine their respective areas of expertise.
Our Firm “Private Clients” practice provides a multi-jurisdiction professional services for global relocation and immigration, providing all tax&legal services, including yearly compliance, with the cooperation of our offices in London, Milan, Lugano and Singapore.
In the Circular n. 16/E the Italian Revenue Agency has provided instructions on the correct interpretation of the "arm’s length range", pursuant to transfer pricing rules (art. 110, par. 7 TUIR) and, in particular, of the art. 6 of the MEF Decree of 14 May 2018.
Belluzzo International Partners, con i partner Daniele Trivi e Lorena Pellissier, advisor fiscale nell’operazione di Gamma Capital Markets che con il Gruppo Frascino completa la seconda operazione del fondo d’investimento immobiliare Campo Base.
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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