Take a look at our discussion report on the Italian Law No. 147 of 27 December 2013 (the so-called "2014 Stability Law"). It also references to the Italian Law Decree No. 4 of 28 January 2014 ("Voluntary Disclosure").
Topics included in this report are:
- Web tax - requirement of a vat number for purchasing online advertising
- Ace - incentive to capitalization: increase of the coefficient for the three years 2014-2016
- Tax wedge - three-year incentive for new recruitment
- Transfer price - extension of IRAP (Regional Production Tax)
- Leasing - new benefits in terms of deductibility - with reduction of minimum duration
- Registration tax innovations
- Revaluation of assets
- Exemption of equity investments
- Exemption of land and equity investments
- Partial deductibility of IMU (Municipal Property Tax)
- Compensations - direct, additional and IRAP taxes
- Stamp duty on financial products
- Tax bills without interest within two months
- "2 per thousand" tax on assets held abroad
- Transformation of deferred assets into tax credits
- Complaints and mediation
- Voluntary disclosure
View the discussion report here: English version, versione Italiana
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.