24.02.2026
Client Circular no. 3/2026: Pillar 2 – Filing obligations
The Circular explains the reporting requirements in Italy under Pillar 2 regulations
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01.04.2025
Legal Alert n. 1/2025: MIMIT – Note dated 12 March 2025 – Clarifications on the notification of the certified email address of company directors to the companies registry
The present Alert regards the Note dated 12 March 2025 – Clarifications on the notification of the certified email address of company directors to the companies registry
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Client Circular n. 3-2024: Investment Management Exemption – IME (Decree of the Ministry of Economy and Finance of 22 February 2024, Revenue Agency’s enactment no. 68665/2024)
The Circular outlines the MEF Decree of 22 February 2024 and the Revenue Agency's enactment no. 68665/2024 on Investment Management Exemption - IME
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Client Circular no. 2/2024: Legislative Decree no. 221 of 30 December 2023 – Provisions on cooperative compliance
The Client Circular regards the Legislative Decree no. 221 of 30 December 2023 - Provisions on cooperative compliance
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Client Circular no. 1/2024: Legislative Decree no. 216 of 30 December 2023. Implementation of the first personal Income tax (IRPEF) reform module and of other income tax measures (Italian Official Journal no. 303 of 30 December 2023)
The Client Circular regards the Legislative Decree no. 216 of 30 December 2023. Implementation of the first personal Income tax (IRPEF) reform module and of other income tax measures (Italian Official Journal no. 303 of 30 December 2023)
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Tax Alert 2/2023: Revenue Agency no. 406671/2023
The present Tax Alert regards the Revenue Agency no. 406671/2023 - Rules for the implementation of legislative decree no. 32 of 1 March 2023 implementing Council Directive (EU) 2021/514 amending Directive 2011/16/EU on administrative cooperation in the field of taxation. Manner and deadline for the communication of information, registration of the reporting operators, cases of exclusion and identification of the Offices in charge of the controls on Platform Operators
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