Intangibles, DEMPE: Zero Remuneration and Burden of proof
/We are pleased to share with you the latest article we wrote for International Tax Review on:
Investing in Italy: opportunity of applying advance investment rulings
This article outlines the opportunities for businesses in Italy who take advantage of advance investment rulings.
The Italian tax revenue agency issued important clarifications on the advance tax ruling on new investments (ATRNI) with Circular No. 7 of March 28, 2023 which are most relevant for investors willing to use this tool. The article goes over the main novelties introduced.
We will be pleased to share views on this topic with you. Please feel free to circulate to clients should you find interesting.
Pubblicato su: ITR (International Tax Review) – March 23, 2023
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