• Permanent establishment: business activities and the “de facto” administrator’s role

    The Supreme Tax Court with the decision n. 21693/2020 ruled that a permanent establishment is set when a non-resident or resident Company carries on all or part of its business activity in the territory of the State with a fixed place of business. In the present case, the Tax Office has notified to a non-resident […]

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  • Exemption of dividends and capital gains paid to EU/EEA funds

    Undertakings for Collective Investment Schemes (UCIs) under foreign law (compliant with Directive 2009/65/EC, or non-compliant but subject to supervision under Directive 2011/EU) may collect dividends from Italian companies exempt from withholding tax. The same exemption applies to capital gains realized on Italian qualifying holdings. This is provided for by art. 109 of draft Budget Law […]

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  • Obligation to justify shareholders’ resolutions

    We can observe, as also stated on several occasions by the Court of Cassation[1], that, according to the rules of the Italian Civil Code, there isn’t a general principle of obligation to justify shareholders’ resolutions passed by limited liability companies or joint-stock companies. On the contrary, the provisions of the Italian Civil Code show the […]

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  • Andersen Italy participates in the birth of the C&M Book Logistics joint venture

    Andersen Italian team led by Andrea De Vecchi, Managing Partner, and Andrea di Castri, Partner, together with the contribution of Sebastiano Dell’Arte, Partner, supported Emmelibri S.r.l. in the creation of the joint venture C&M Book Logistics Srl. Emmelibri S.r.l., is the most important independent Italian distributor of publishing products. C&M Book Logistics will be responsible […]

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Andersen in Italy is an independent tax and legal firm with an international presence through the member firms and collaborating firms of Andersen Global

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