Extended definition of Permanent Establishment

Italy’s 2018 Finance Act has made some significant changes to the definition in the domestic Tax Code of Permanent Establishment (PE). Specifically the changes: — extend the definition of agency PE definition; — make ALL the listed activities (deriving from the OECD standard model) which […]

Rent to Buy: what it is and how it works

Do you want to buy a house but cannot find a bank to put up the finance you need. Are you concerned about making a commitment to buy but not sure about the timing? Italian law has a solution: the “Rent to Buy” scheme (affitto […]

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