Belluzzo International Partners

May 16 2022
The proposal of directive to prevent the use of “shell entities” for tax purposes
Luigi Belluzzo Paola Bergamin

On 22 December 2021, the European Commission presented a proposal for a directive to prevent the misuse of shell entities for tax purposes.
May 16 2022
Tax residence of companies and “esterovestizione”: is the fictitious or abusive nature of the location required?
Luigi Belluzzo Enrico Rimini

The Italian Supreme Court, in orders n. 11709 and n. 11710 of the 11 april 2022, has clarified that Article 73, paragraph 3, TUIR has the function to indicate the criteria, equal and alternative, for linking taxable persons to the territory of the Italian State
May 11 2022
Abuso del diritto solo se il vantaggio fiscale è indebito
Luigi Belluzzo Ivan Mastrototaro

I Giudici della Suprema Corte, con la sentenza n. 14493 del 9 maggio 2022, hanno ribadito che una serie di operazioni comportanti un vantaggio fiscale non costituisce, ex se, una fattispecie in abuso del diritto in quanto il vantaggio fiscale è condizione necessaria ma non sufficiente per qualificare la natura abusiva dell’operazione
May 6 2022
Alessandro Belluzzo re-elected President of the Italian Chamber of Commerce in the UK
Alessandro Belluzzo

Alessandro Belluzzo has been re-elected for a second term as President of the Italian Chamber of Commerce in the UK.
May 6 2022
Le operazioni straordinarie per il Family Business
Luigi Belluzzo Ignazio Stefano Barone Paola Bergamin Alberto Franceschetti Chiara Gandini Alberto Gironda Ivan Mastrototaro Giovanna Mazza Andrea Moja Gianluca Monti Lorena Pellissier Enrico Rimini Alessandro Saini Francesco Santucci Daniele Carlo Trivi Valerio Vallefuoco Marika Zampieri

Pubblicata la guida Operazioni Straordinarie per il Family Business , a cura di Luigi Belluzzo, edita da Il Sole 24 Ore
May 5 2022
Private Clients & Wealth Management Firm of the Year | Italy | Legalcommunity Tax Awards 2022

Our firm is Private Clients & Wealth Management Firm of the Year at the Legalcommunity Tax Awards 2022.

Our Offices

VERONA

Vicolo Pietrone, 1/b
37123 Verona

+39 045 8005353

studio@belluzzo.net
MILAN

Via Andegari, 4
20121 Milan

+39 02 365 696 57

studio@belluzzo.net
LONDON

38, Craven Street
WC2N 5NG London

+44 (0) 20 7004 2660

london@belluzzo.net
SINGAPORE

101 Cecil Street #14-12
069533 Singapore

+65 6653 5361

singapore@belluzzo.net
LUGANO

Via Serafino Balestra, 10
6900 Lugano

+41 (0) 91 2520780

lugano@belluzzo.ch
ROME

Viale Regina Margherita, 294
00198 Rome

+39 06 442 515 09

studio@belluzzo.net
ABU DHABI

Level 12, AI Sila Tower, ADGM Square, AI Maryah Island
Abu Dhabi

+971 58 556 7828

uae@belluzzo.net

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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A family business firm for business families

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