Home / Europe / Italy / Tax / Corporate Tax Law

Corporate Tax Law

Back to Tax

The activities which CMS Adonnino Ascoli & Cavasola Scamoni carries out with respect to tax issues involving companies, include but are not limited to, national and international tax provisions and all fiscal issues related to a wide variety of company operations performed in Italy and abroad. Our focus lies in the tax advice provided in case of: company constitution, joint ventures, M&A transactions and in all spin-off agreements both for Italian companies operating abroad and for foreign entities operating in Italy. We also assist in drafting feasibility studies in case of restructuring schemes and are experts in tax issues for stock option planning. We assist in the due diligence activities and provide advice for companies who are looking into investing (selling or acquiring) branches and subsidiaries in Italy or abroad. In addition to this, our team’s activity focuses on an in-depth analysis of all fiscal issues which involve companies, individuals and, more generally, institutions. Our professionals have also been appointed as members in statutory bodies such as board of directors and the board of auditors for major multinational companies.


Feed

04/11/2022
The oc­ca­sion­al char­ter­ing of a pleas­ure yacht
Barche Novem­ber 2022Let’s see the rules for the oc­ca­sion­al rent­al of pleas­ure craft and the fa­vor­able tax re­gime es­tab­lished for those who in­tend to rent their own boat.Pub­lished on Barche Novem­ber...
23/10/2022
Tax cred­it also ex­ten­ded to for­eign source di­vidends
With the re­cent judg­ment No. 25698/2022, the Su­preme Court ad­dressed the case of an Itali­an res­id­ent in­di­vidu­al who re­ceives in­come dir­ectly - i.e., without the in­ter­ven­tion of an in­ter­me­di­ary - from...
20/10/2022
Ex­clu­sion from pro­cure­ment pro­ced­ures: rel­ev­ant cri­ter­ia for non-defin­it­ive...
On Oc­to­ber 12th 2022, the Min­istry of eco­nomy and fin­ance pub­lished Min­is­teri­al De­cree of 28 Septem­ber 2022, which was en­acted to­geth­er with the Min­istry of sus­tain­able in­fra­struc­tures and mo­bil­ity...
18/10/2022
Deed taxes halved also for non-res­id­ent open-ended real es­tate funds
The Court of Cas­sa­tion, with the re­cent case no. 28595/2022, trans­posed what was ruled by the Com­munity judges of the CJEU in joined cases C-478/19 and C-479/19 stat­ing that the be­ne­fit that al­lows the...
13/09/2022
The tax im­plic­a­tions
Barche Septem­ber 2022Pur­chas­ing and own­ing a pleas­ure yacht. Let’s ana­lyse what are the most im­port­ant tax is­sues.Pub­lished on Barche Septem­ber 2022
02/08/2022
Leg­al is­sues in the meta­verse / Part 4 - Ex­pec­ted im­pact of the EU Ar­ti­fi­cial...
Part 4 - Ex­pec­ted im­pact of the EU Ar­ti­fi­cial In­tel­li­gence Reg­u­la­tion, the meta­verse as a work­place In our first art­icle, we ex­amined the nature of the meta­verse, the shared vir­tu­al world. The emer­gence...
01/08/2022
The tax­a­tion re­gime of berth rent­al
Barche Au­gust 2022Au­gust cer­tainly rep­res­ents the peri­od of greatest use of pleas­ure boats by yachts­men - shipown­ers or dispon­ent-own­ers - mov­ing between dif­fer­ent mari­time loc­a­tions. In this con­text...
27/07/2022
Leg­al is­sues in the meta­verse / Part 3 - Data pro­tec­tion chal­lenges, the...
Part 3 - Data pro­tec­tion chal­lenges, the im­port­ance of cy­ber­se­cur­ity, ad­vert­ising reg­u­la­tion in the meta­verse In our first art­icle, we ex­amined the nature of the meta­verse, the shared vir­tu­al world...
19/07/2022
Leg­al is­sues in the meta­verse / Part 2 - Trade­marks and copy­right, NFTs...
Part 2 - Trade­marks and copy­right, NFTs and civil law prin­ciples in the meta­verse In our first art­icle, we ex­amined the nature of the meta­verse, the shared vir­tu­al world. In the meta­verse, trade in vir­tu­al...
11/07/2022
CMS wins in a land­mark Court of Cas­sa­tion case for the re­fund of Itali­an...
01/06/2022
CMS Next
What’s next? In a world of ever-ac­cel­er­at­ing change, stay­ing ahead of the curve and know­ing what’s next for your busi­ness or sec­tor is es­sen­tial.At CMS, we see ourselves not only as your leg­al ad­visers but also as your busi­ness part­ners. We work to­geth­er with you to not only re­solve cur­rent is­sues but to an­ti­cip­ate fu­ture chal­lenges and in­nov­ate to meet them.With our latest pub­lic­a­tion, CMS Next, our ex­perts will reg­u­larly of­fer you in­sights in­to and fresh per­spect­ives on a range of is­sues that busi­nesses have to deal with – from ESG agen­das to re­struc­tur­ing after the pan­dem­ic or fa­cing the di­git­al trans­form­a­tion. We will also share with you more about the work that we are do­ing for our cli­ents, help­ing them in­nov­ate, grow and mit­ig­ate risk.To be able to provide you with the best sup­port, we im­merse ourselves in your world to un­der­stand your leg­al needs and chal­lenges. However, it is equally im­port­ant that you know who we are and how we can work with you. So, we in­vite you to meet our ex­perts and catch a glimpse of what is hap­pen­ing in­side CMS.En­joy read­ing this pub­lic­a­tion, which we will up­date reg­u­larly with new con­tent.CMS Ex­ec­ut­ive Team
20/05/2022
DEBRA – The new EU tax ini­ti­at­ive aim­ing at pro­mot­ing a fair and sus­tain­able...
With­in the EU a wide­spread asym­metry ex­ists between debt and equity fin­an­cing. Usu­ally, in­terest is tax de­duct­ible from the cor­por­ate in­come tax base while di­vidends do not be­ne­fit from such ad­vant­age...