The Italian Government has just modified the tax special regimes provided in favor of researchers and lecturers and other “incoming” people who decide to move to Italy.
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Areas of Practice
Maurizio Bottoni is the senior partner of Interconsulting. As a consultant in one of the Big Four he has developed a deep knowledge of the Italian and International tax law, through the involvement in operations and reorganization of multinationals. Extraordinary transactions and international issues are his daily business.
- EU and international VAT
- Mergers, acquisitions, divisions, assignments and rental of companies
- Multi-utilities management
- National and international tax planning
According to Italian tax law, some specific incomes are taxable in Italy through a substitute withholding tax when are paid to foreign beneficiaries.
According to article 6 of the tax treaty in force between Italy and France “income from immovable property, including income from agriculture or forestry, may be taxed in the State in which such property is situated”.