16 January 2024

2024 BUDGET LAW – MAIN TAX MEASURES

In brief Italian Law 213 of 30 December 2023 (2024 Budget Law) was published in Ordinary Supplement No. 40 to Italian Official Journal No. 303 of 30 December 2023 and has been in force since 1 January 2024....

28 November 2023

DO WE REALLY KNOW OUR CLIENTS?

Should a professional services firm try to offer a range of different types of services and accept all types of clients, concentrating on the financial aspect alone? The answer, most of the time, is no. Focus he...

13 October 2023

DUTY TO DISCLOSE BENEFICIAL OWNERS

In brief The Register of beneficial owners of undertakings with legal personality and private legal persons (autonomous division), and of trusts giving rise to legal effects that are material for tax purposes an...

6 September 2023

SPECIAL VOLUNTARY CORRECTION PROCEDURE

In brief Article 1(174) et seq. of Italian Law 197/2022, amended by Italian Decree Law 34/2023, allows taxpayers to remove certain tax return infringements committed up to 31 December 2021 by the deadline of 30 ...