Tax Transparency for Multinationals: New Obligations According to Legislative Decree 128/2024 and Directive 2021/2101/EU

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The Legislative Decree No. 128/2024 , implementing European Directive 2021/2101/EU, imposes important tax transparency obligations on multinational companies with consolidated revenues exceeding 750 million euros. This decree aims to increase tax transparency and accountability by requiring large companies to publish detailed information on income taxes accrued and paid in the countries where they operate. Reporting…

Taxation | Direct Taxes | General Provisions | Deductible Charges | Superbonus

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Changes to the Controlled Realization Regime Notice of Options for Credit Transfer or Invoice Discount – Cancellation – Impugnability – Litigation between Deduction Recipient and Contractor who Performed the Work Current Italian tax legislation, particularly with reference to the Superbonus, includes specific provisions regarding the disclosure of options for credit assignment or invoice discounting. In…

Controlled Realization Regime: New Qualification Requirements for Equity Investments and Holding Company Contributions in the IRPEF and IRES Reform Legislative Decree Implementing Law 111/2023

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7 Controlled Realization Regime: New Qualification Requirements for Equity Investments and Holding Company Contributions in the IRPEF and IRES Reform Legislative Decree Implementing Law 111/2023 The recent draft decree implementing Articles 5, 6 and 9 of the enabling act for tax reform (Law 111/2023) introduces significant changes to the regime for equity contribution transactions, with…

Sabrina Congiu

Junior Associate, Legal, Team, Varese

Licensed Practical Lawyer

I am a precise and orderly person, with the constant goal of deepening my knowledge, including through discussions with colleagues and experts. Indeed, I believe that collaboration is fundamental in order to be able to guarantee each case the most comprehensive approach possible.

Annalisa Premazzi

Associate, Legal, Team, Varese

Lawyer

My thoughtful and determined nature allows me to care for and understand the Client’s needs to the best of my ability, establishing a relationship of mutual trust and cooperation with the Client in choosing the best procedural and extraprocedural strategy to undertake.