Effective this month, four of the country’s largest credit card providers will no longer require a signature to complete a purchase via credit card.

Recently the law firm Manubens Abogados, has obtained the first judgment in Spain upholding  the appeal against of the City Tax on the Increase in the Value of Urban Land in case of a property transfer with capital gains for the seller.

The Court of Cassazione, with the sentence n. 2240 of 30 January 2018, examined the effects of transfer pricing adjustments on VAT, reaching a European-oriented conclusion.

e-commerce must be understood already necessarily in terms of a systematized functional structure, by virtue of which it is possible to carry out any type of transactions electronically.

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. 

Many tax payers, resident in Italy, noted that the Swiss banks, where their money was invested, applied the Swiss anticipatory tax (Imposta preventiva svizzera) equal to 35% on dividends.

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

Following the implementation of VAT from January 1st, 2018 in UAE, The Ministry of Finance (MoF) of United Arab Emirates has updated the Value Added Tax (VAT) FAQ section.

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.

The Directive EU 2017/1852 lays down a mechanism to resolve disputes between Member States when those arise from the interpretation and application of agreements and conventions that provide for the elimination of double taxation.

Companies often need to deliver goods to their customers based in UE and adopt different solutions, one of the most widely used is the "call of stock".

Italian VAT registered firms are required since 2011 to submit an annual declaration - with the data of all domestic sales and purchases - using the internet channel of the Italian Revenue Agency, the so called “spesometro”.

The fiscal year 2017 is full of important news related to transfer pricing rules. The 2017 edition of the Transfer Pricing Guidelines mainly reflects a consolidation of the changes resulting from the OECD/G20 BEPS Project.