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Found 280 articles

New Definition of Countries with Privileged Tax Status

Italian Government has just introduced a new definition of countries with privileged tax status, effective from the fiscal year starting after the fiscal year in progress


The Myth of the Common-Law Spouse Continues

Family lawyers have to explain every day to unmarried cohabitants that they don’t have the same rights as married people if their relationship breaks down.


Special Tax Regime for Retired Individuals Who Move to Italy

A special tax regime has been just introduced in Italy, effective from January 1, 2019, in favor of retired individuals who receive a foreign pension, decide to move in Italy.


Recent Modifications of the Barcelona GMP on Issues Related to Housing Policies

Informative note on several recent modifications of the Barcelona General Metropolitan Plan on issues related to some specific real estate sales policies.


New Italian Rules for CFC

Effective from the fiscal year starting after the fiscal year in progress to December 31, 2018 (i.e. from January 1, 2019 for calendar year companies), new Italian CFC rules were introduced.