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 . We extend our gratitude to our multi-jurisdictional teams who contributed to this achievement.
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.
In implementation of the 'Tax Reform' Law No. 111/2023, the Council of Ministers on 19 December 2023 definitively approved the decree implementing the proxy with reference to the reform of international taxation. Among other provisions, the decree provides for a redefinition of the rules governing the tax residence of natural and legal persons.
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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