Belluzzo International Partners

Jan 22 2024
Successions in England and Wales: new procedure for Probate application as of 17th January 2024
Alessandro Belluzzo Giacomo Francioni Ilaria Di Tonto

From 17 January 2024, those applying for probate in England and Wales will no longer need to complete an IHT421 Probate Summary to submit with their IHT400.
Jan 22 2024
UK - Tax simplification measures to improve the relationship between individuals, businesses and the tax system
Alessandro Belluzzo Giacomo Francioni Ilaria Di Tonto

Following the announcement made in November 2023, further measures to simplify the experience of taxpayers have been set out by the UK government.
Jan 15 2024
AIRE | Le sanzioni per mancata iscrizione
Alessandro Belluzzo Ilaria Di Tonto

Con la legge di bilancio promulgata alla fine del 2023, il legislatore ha riordinato la disciplina dell’ordinamento delle anagrafi della popolazione residente, con notevoli conseguenze anche per i cittadini italiani residenti all’estero.
Dec 21 2023
The New International Tax Reform in Italy
Luigi Belluzzo Enrico Rimini Alessandro Saini Daniele Carlo Trivi Alberto Franceschetti Domenico Sannicandro Ivan Mastrototaro

After the due parliamentary process, the Government approved the new Decree on 19 December containing provisions on International Taxation.
Dec 20 2023
Changes and simplifications in the regulation of 'controlled foreign companies' in the 2023-2025 Tax Reform
Luigi Belluzzo Alberto Franceschetti Daniele Carlo Trivi Alessandro Saini Ivan Mastrototaro

The draft legislative decree implementing the reform project on international taxation provided for by Law 111/2023, currently being examined by the parliamentary commissions, intervenes on the regulation of Controlled Foreign Companies ('CFC'), and in particular on the quantification of the so-called effective tax rate ('ETR').
Dec 20 2023
Tax incentives for business reshoring in Italy in the 2023-2025 tax reform
Luigi Belluzzo Daniele Carlo Trivi Enrico Rimini Alessandro Saini Domenico Sannicandro Ivan Mastrototaro

In attuazione della Legge per la “riforma fiscale” n. 111/2023, il Consiglio dei ministri il 19 dicembre 2023 ha approvato definitivamente il decreto di attuazione della delega con riferimento alla riforma della fiscalità internazionale. Il decreto prevede, tra le varie disposizioni, l’istituzione di nuovi incentivi fiscali “per le imprese o attività produttive che ritornano ad investire in Italia” (c.d. “reshoring”).

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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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