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Insights and Analysis

Doing business in Italy 2023

In Italy, there are special requirements which apply to specific types of companies (for instance investment, insurance, and banking companies and companies whose shares are traded on a...

Insights and Analysis

Direct Lending in Italy – moving into the mainstream?

Whilst stringent conditions continue to apply to debt funds which want to be authorised by the Bank of Italy to lend in Italy, in recent years alternative structures have gained momentum,...

News

Getting the Deal Through – Luxury and Fashion 2022

Hogan Lovells and Lexology have partnered to publish the third edition of Getting the Deal Through--Luxury & Fashion, which is now available online. The reference guide...

News

With a new year, brings a new rate . . . the transition from LIBOR is now here

In March 2021, the Financial Conduct Authority (FCA) and the ICE Benchmark Administration, the administrator of LIBOR, announced that sterling, euro, Swiss franc and Japanese yen LIBOR...

News

VAT regime applicable to the assignment of NPLs

Italian tax authorities address for the first time the VAT regime applicable to the assignment of NPLs.

News

Italy: new tax incentives for electronic payment instruments

Following the tax relief introduced by Article 22 of Law Decree No. 124/2019, as converted into law by Law No. 157/2019, according to which merchants may obtain tax credits of 30% of the...

News

Real estate securitisations: guidance by Italian tax authorities on the applicable tax treatment

With ruling No. 132 of 2 March 2021 (the “Ruling”), the Italian Tax Authorities (“ITA”) provided clarifications on the tax regime applicable to real estate special...

News

Withholding tax exemption on dividends and capital gains for non-resident investment funds

The 2021 Italian Budget Law aligns the tax treatment applicable to EU investment funds with the tax treatment applicable to Italian investment funds.

News

Italian Government repeals money transfer tax

The Italian Government repealed the tax, introduced in 2018, on money remittances outside EU executed through payment institutions.

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