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An analysis by Maisto e Associati

 

Guglielmo Maisto from our Italian member firm Maisto e Associati has contributed the Italian chapter to the 2025 Corporate Guide by Chambers and Partners. The guide covers a breadth of topics including business entity types, tax incentives, tax consolidation, tax rates for individuals and corporations, withholding taxes, tax treaties, transfer pricing, anti-avoidance measures, audit procedures, and the implications of base erosion and profit shifting (BEPS).

 

The Italian chapter provides an in-depth analysis of the current corporate tax regime, the division of the tax base, taxation of inbound investments, recent tax legislation, and regulatory practices in Italy. It also discusses Italy’s alignment with international tax developments and the evolving trends within the corporate tax domain.

 

You can read the full guide here.

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