The Italian government has approved a mini voluntary disclosure in favor of tax payers resident in Italy who, previously, were resident abroad or worked continuously abroad in border areas and neighboring countries.
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Maurizio Bottoni is the senior partner of Interconsulting. As a consultant in one of the Big Four he has developed a deep knowledge of the Italian and International tax law, through the involvement in operations and reorganization of multinationals. Extraordinary transactions and international issues are his daily business.
- EU and international VAT
- Mergers, acquisitions, divisions, assignments and rental of companies
- Multi-utilities management
- National and international tax planning
- Promotional expenses and rewards operations
- Tax representations
Many tax payers, resident in Italy, noted that the Swiss banks, where their money was invested, applied the Swiss anticipatory tax (Imposta preventiva svizzera) equal to 35% on dividends.
On July 10, 2017 we summarized the provisions related the so called ‘CbC Report’. This time, we would like to update the time table related to this new transfer pricing documentation