Extended definition of Permanent Establishment

Italy’s 2018 Finance Act 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; make ALL the listed activities (deriving from the OECD standard model) which are deemed not to […]

What is an apostille?

An “apostille” is a form to be applied to documents for use in countries that are party to the 1961 Hague Convention.  The convention is designed to rationalise procedures for the recognition and validation of legal documents executed in one signatory country and to be […]

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