A UK trust is a “person” for the purposes of the Italy-UK double tax treaty - that is the good news coming out of a recent Italian...
In the 2020 Finance Bill, the Italian Government announced its intention to combat tax evasion, thought to cost more than 100 billion...
«There is no liberty if the judiciary power be not separated from the legislative and executive» (C.L. de Montesquieu, The Spirit of...
In her recent post, Tanja Velling highlights some of the uncertainties in the UK around the tax residence of a company. This is not just...