Discussion report on Italian law

View the discussion report here: English version versione Italiana

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

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