The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, adopted on 24 November 2016, is one of the outcomes of the OECD/G20 Project to tackle Base Erosion and Profit Shifting.

Detaching an employee is a temporary change in the employer’s job at another employer, according to the definition provided by law.

Italian Government has just introduced a new definition of countries with privileged tax status, effective from the fiscal year starting after the fiscal year in progress

A special tax regime has been just introduced in Italy, effective from January 1, 2019, in favor of retired individuals who receive a foreign pension, decide to move in Italy.

Informative note on several recent modifications of the Barcelona General Metropolitan Plan on issues related to some specific real estate sales policies.

Effective from the fiscal year starting after the fiscal year in progress to December 31, 2018 (i.e. from January 1, 2019 for calendar year companies), new Italian CFC rules were introduced.

The National Government seeks to promote a "Knowledge Economy Law" that replaces the current Software Law, with the ambitious objective of covering such important areas as robotics and biogenetics.

Intellectual property must be protected, and the holders of copyright have to count with several means in order to protect it, there have to be a fair balance with other rights at stake.

"The return to the ancients, understood as a return to the beginning, is what gives strength and life to everything"

In recent days the Motivated Opinion that the European Commission addressed to the Kingdom of Spain in February 2017 in relation to model 720 has been made public.

Italian Parliament approved the compulsory introduction, with some exemptions, of the electronic business-to-business (B2B) invoicing, effective from January 1st, 2019.

Last May 2018 the Commercial Issues Committee endorsed the Colombia affiliation to the OECD, which means that it becomes Member No. 37 of the Organization, and it is the third Latin American country accepted as a member after Mexico and Chile.

The ICSC New York Deal Making Conference was held at the Jacob Javits Convention Center from December 4 – 6.  NYDMC is ICSC’s second largest conference, with about 10,000 in attendance this year.