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17 January 2020

MONEY SELF LAUDERING AND PREDICATE OFFENSIVE NOT EXCLUDED FROM THE JUDGE

The Italian Corte di Cassazione, whit the sentence number 42502 of 2019, established that the crime of money self laundering is punishable even when the predicate […]
17 January 2020

TRUST: NEW FISCAL PROSPECTS

A long series of judgements from the tax section of the Corte di Cassazione, esplecially number 16699/2019 which has reformulated, universalized and reinforced the interpretation of […]
13 November 2019

TAX ADVANTAGES TO ATTRACT “HUMAN CAPITAL” FROM ABROAD

The Italian tax system, in order to support the economic, scientific and cultural development of the country, offers numerous benefits to people who move their residence […]
13 November 2019

INDIVIDUAL HOLDING COMPANIES WITH OPPORTUNITIES FOR FACILITATED CONTRIBUTIONS

The Growth Decree 2019 added to art. 177 Tuir paragraph 2-bis, extending the regime of controlled profits also to the cases of contributions of so-called “qualified” […]