Belluzzo International Partners

Jun 18 2025
Il nuovo safe-harbour del 15% per le CFC cambia la strategia fiscale dei gruppi
Luigi Belluzzo Ivan Mastrototaro

Il DL 84/2025 favorisce la convivenza tra la disciplina CFC e la Global Minimum Tax all’art. 167 TUIR e permette una via d’uscita al 15% per evitare il rischio di sotto tassazione delle controllate etere.
Jun 18 2025
Nuove regole sul riporto delle perdite nelle operazioni straordinarie all’insegna della semplificazione
Luigi Belluzzo Ivan Mastrototaro

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.
Jun 11 2025
Belluzzo International Partners is among the supporters of the '67 Colonne per l'Arena di Verona' project in 2025
Luigi Belluzzo

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.
Jun 11 2025
Luigi Belluzzo and Enrico Rimini attended the STEP Israel Annual Conference in 2025
Luigi Belluzzo Enrico Rimini

Our partners, Luigi Belluzzo and Enrico Rimini, attended the STEP Israel Annual Conference again this year - Tel Aviv, 10 - 11 June 2025.
May 29 2025
Recent clarifications from the Italian Revenue Agency regarding foreign trusts
Luigi Belluzzo Ivan Mastrototaro

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.
Apr 9 2025
Luigi Belluzzo among the speakers at Banking Day, an event by SDA Bocconi
Luigi Belluzzo

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

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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