“Offshore Company” is the term used for companies established under jurisdictions that allow them to operate anywhere other than in the specific jurisdiction they are regulated in.

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. 

The provision n. 194409/2017 has reformed the INTRASTAT discipline, eliminating some obligations and simplifying those that remain, implementing the changes made by art. 13 of the DL 244/2016 to the art. 50 of Decree 331/93.

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

The Council of the European Union has issued its own black list of non-cooperative states and territories. The list was constructed identifying three basic parameters relating to non-EU countries.