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