Articles
Italy Introduced Mandatory e-invoicing from January 1st, 2019. Are You Ready?

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

The Netherlands offers a highly competitive business and investment climate. The pro-business environment and supporting policies have greatly increased the international popularity of the Netherlands as an investment location.
Second Year of Obligation of the Informative Declaration of Related Operations

During November, companies that closed the fiscal year 2017 in December, must present the model 232 of informative declaration of related operations and of operations related to countries or territories considered as tax havens.
Andorra: Reorder a Personal, Corporate or Societal Heritage at Zero Cost

With Andorran tax regulations, there was a subject that had been postponed: what happened if you wanted to reorganize an estate? Then it happened that there being no special regulation, applied general taxation.
The Controversy of VAT Deduction in Vehicles Affected by Activity; a Step Forward to Demonstrate its Total Impact

To settle objectively the deduction of VAT contributions on vehicles "affected by business activity", the legislator considered as a valid percentage a lump sum of 50% deduction. But left the door open to a possible deduction higher or lower.
Where Does Pilots Resident in Italy Should Pay Taxes?

Many pilots moved to Italy with their family or started to work for foreign airlines established abroad. One of the most important questions they put is “where do I have to pay my taxes?”
Perhaps one of the reasons why Ronaldo moved to Italy … Italian “Flat Tax” for New Residents of max 100.000€ yearly

In the last years, Italy has become interesting also for tax purposes. Some retired people decide to move to Italy to spend the last years also because our inheritance tax legislation is appreciable and others take advantage of some special tax legislation provided for resident workers who move from abroad.
New Rules for Transfer Pricing Tax Audit

The Italian Government reviewed the rules on TP and provided that in cases of a TP adjustment made abroad by a foreign country, the Italian company involved in the audited transactions can ask to the Italian Tax Authorities to reduce its taxable income.
In Italy as from 01 January 2019 Electronic Invoices Only

The Budget Law 2018 established that, starting from 1 January 2019, for the sale of goods and services rendered between residents, established or identified in Italy (and for the relative variations), only e-invoices are issued.
Sales Tax Holidays: Serious Savings or Serious Stunt?

A closer look into the economics of sales tax holidays reveals that the benefits are questionable for consumers, retailers, and states alike.
Singapore: Overview on Fiscal Budget for FY2018

Singapore Government has introduced a new round of changes for tax rebates and incentives with the Budget Statement for the year of assessment 2018, forecasting in the meanwhile a gradually reduction for the next future.
R&D Tax Bonus: Even for Branch of Non Resident Companies

Italian legislation grants, since 2015 and till 31th December 2020, a tax bonus to the resident companies for the investment in research and development (R&D).
News on 2017 Annual Accounts: the Obligation to Include Information on the Beneficial Owner of the Company

The annual accounts for the year 2017, 2015 intended to prevent the use of the financial system for money laundering or financing of terrorism.
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