On 19 November 2024, the Italian Tax Authorities issued Circular Letter n. 23/E/2024 aiming to clarify the IME rules. Our Focus Update provided a brief examination of the IME rules and of the clarifications provided by the Italian Tax Authorities.
Belluzzo International Partners advised Esterminal Europea Servizi Terminalistici with a team including Equity Partners Francesco Santucci and Daniele Trivi and Partner Lorena Pellissier for the tax and financial aspects and lawyer Giuseppe Seidenari for the legal aspects.
Il Consiglio dei ministri ha approvato in data 30 aprile, in esame preliminare, un decreto legislativo che, in attuazione della legge delega sulla riforma fiscale (legge 9 agosto 2023, n. 111), reca la revisione del regime impositivo dei redditi delle persone fisiche (IRPEF) e delle società e degli enti (IRES).
We are proud to announce that we have once again been ranked in tax category of the Legal 500 EMEA 2024. Congratulations to our partners and professionals Luigi Belluzzo, Daniele Carlo Trivi, Alessandro Saini, Lorena Pellissier, Paola Bergamin and Domenico Sannicandro.
La Corte di Cassazione, con la sentenza n. 7361/2024, torna sul tema dell’applicabilità della disciplina del transfer price ai finanziamenti infruttiferi concessi da una società residente alla controllata non residente.
The Italian budget law 2023 has introduced the so-called ‘Investment Management Exemption’ in order to give certainty to Investment Fund Management practices, with a particular focus to remove the risk for a permanent establishment in Italy for a non-Italian resident fund.
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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