Tax Services

  • Share

Tax Library

Advisory library

Title Topic Date
The Changing Landscape of Tax Controversy in Italy Limiting risk and negotiating solutions 20130304September 2013
New VAT Rules on Invoicing Italy has implemented new rules concerning invoice requirements applying to all VAT transactions carried out after 1 January 2013. Is your company compliant? 20130304July 2013
Credit Recovery Services Assisting companies in the assessment of debtor solvency and credit recovery. 20130304July 2013
VAT Credits Sale Improving tax cash management whilst reducing administrative burden and cost. 20130304April 2013
Global Compliance and Reporting Balancing efficiency with control and value. 20130304April 2013
Joint Liability in Industrial Subcontracting Certification and labor controversy risk reduction. 20130304April 2013
A review of Australia’s new anti-avoidance rules The Australian Government has re-engineered the transfer pricing law for international business transactions and adjusted the general antiavoidance rule (Part IVA, Australia’s GAAR). Read more. 20130304March 2013
Finnish corporate tax case on cross-border merger The Court rendered its preliminary ruling on Finnish corporate tax case involving a cross border upstream merger between a Swedish subsidiary and Finnish parent company. 20130228February 2013
Hungary forms free entrepreneurial zones Enterprises that carry out their activities in the entrepreneurialzones as may utilize development tax allowances based on their investments. 20130228February 2013
Global Immigration Services Assisting companies with immigration procedures for employees arriving in Italy or going abroad. 20130228February 2013
Cost Reduction & Talent Retention Introducing cost-cutting strategies and retaining talent for long-term growth. 20130228February 2013
Flexible Benefits Assisting companies with implementing flexible benefits strategies that improve employee engagement, satisfaction and corporate success. 20130228February 2013
Performance & Reward Tailoring a compensation strategy that attracts, retains and motivates employees. 20130228February 2013
Tax Performance Advisory Building strong reporting foundations and effective risk management protocols for a higher-performing tax organization. 20130228February 2013
Global indirect tax developments: the shift in 2013 How will the detailed changes in indirect taxation affect your business operations? See updates in more than 100 countries worldwide. 20130228February 2013
US and Poland sign new income tax treaty Taxpayers claiming benefits under the 1974 Treaty should analyze current structures to determine whether they will qualify for benefits once the new Treaty is valid. 20130221February 2013
OECD base erosion and profit shifting This report highlights key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. 20130218February 2013
Australia's 2013 tax agenda Learn about the potential impact on corporate tax governance and risk management planning your business should consider. 20130218February 2013
Chile issues annual Transfer Pricing Return guidelines Chilean Internal Revenue Service issued Resolution N°14, which establishes guidelines for annual Transfer Pricing Information Return. The guidelines address the form, due date and filing requirements. 20130218February 2013
Colombia Constitutional Court new overruling By means of Decision C-015 of 2013, Colombia's Constitutional Court held as unconstitutional a part of Section 15 of Law 1527 of 2012. Read more. 20130218February 2013
Ireland Finance Bill 2013 published This Alert summarizes key new provisions included in Finance Billand provides overview of significant additional information in relation tomeasures previously announced on Budget day. 20130218February 2013
Ireland issues updated Form RSS1 The Revenue Commissioners have recently issued an updated Form RSS1 for the tax year 2012 entitled Return of Share Options and Other Rights. Learn more. 20130218February 2013
Puerto Rico introduces legislation to increase excise tax On 4 February 2013, Puerto Rico introduced legislation to increase and extend the Excise Tax, scheduled to expire on 31 December 2016. Read more. 20130218February 2013
Greenland announces Parliamentary election in March Greenland Government appointed committee will provide impartial advice on the future strategy for mineral resources and taxation. Read more. 20130218February 2013
Delhi Tribunal rules on royalty secondary source We summarize a recent ruling of Delhi Tribunal in the case of taxpayers on taxation of royalty under the "secondary source" Indian Tax Law rule. 20130131February 2013
Mexico signs eight new tax treaties Mexico expanded its treaty network by signing eight new income tax treaties. This Alert provides an overview of some of the key provisions. 20130131February 2013
Chairman Camp issues financial products tax reform draft Chairman Camp released a draft legislative proposal relating to fundamental tax reform, and specifically addresses the tax treatment of financial products. Learn more. 20130131February 2013
US-Norway reach agreement on treaty benefits Agreement defines fiscally transparent entities, clarifies cases in which fiscally transparent entities are entitled to treaty benefits and clarifies procedure for claiming treaty benefits from Norway. 20130131February 2013
Revised instructions for Form 8621 on PFIC reporting Revised Form 8621 and instructions indicate IRS continues to suspend the potential expansion of filing requirements authorized by Section 1298(f) until underlying regulations are published. 20130131February 2013
IRS rules German exchange is a qualified board IRS has determined that Eurex Deutschland (Eurex), is a qualified board or exchange (QBE) under Section 1256. Read more. 20130131February 2013
Proposed changes for complying with gain recognition The Treasury and IRS issued proposed regulations on amending existing rules governing the consequences to US persons for failing to file gain recognition agreements. 20130131February 2013
Tax provisions for Dutch businesses in Netherlands addressed Court of Justice of the European Union released its decision in the case of Commission vs. the Netherlands. Case addressed exit tax provisions for Dutch businesses. 20130131January 2013
Canada Revenue Agency announces Formal Pre-Approval Process Learn more on the Canada Revenue Agency's Formal Pre-Approval Process (FPAP) pilot for the scientific research and experimental development (SR&ED) tax incentive program. 20130129January 2013
Revised IRS instructions to Form 5471 The IRS published revised instructions for Form 5471. The most significant change is an extension of the constructive ownership exception to filing Form 5471. Learn more. 20130131January 2013
US Japan Protocol amends 2003 Income Tax Treaty The US and Japan signed new Protocol amending current Income Tax Treaty. The 2013 Protocol updates a number of provisions of the 2003 Treaty. 20130131January 2013
New amends to Income Tax Treaty between US and Spain The US and Spain signed new 2013 Protocol that modernizes several provisions of the 1990 Treaty. Learn more. 20130122January 2013
US Treasury and IRS issue final regulations on FATCA US final regulations on FATCA address many issues that were identified by stakeholders and addressed in comments submitted on the proposed regulations. Learn more. 20130121January 2013
Mozambique's proposed amendments to Capital Gains Tax Mozambique introduces legislation for taxation of gains arising on the indirect disposals of underlying assets in the natural resources sector. Learn more. 20130121January 2013
Poland's direct tax changes for 2013 This alert summarizes recent tax law changes in Poland, highlighting 2012 changes as well as tax law changes applicable for 2013. 20130121January 2013
Mexico's R&D cash benefit extended for 2013 Mexico extends R&D grant programs to provide direct tax cash subsidies for qualified R&D projects undertaken in 2013. Learn more. 20130109January 2013
Colombia's President signs new tax reform law On 26 December 2012, Colombia approved new law that introduces new taxes in the form of an additional corporate income tax and a consumption tax. Learn more. 20130108January 2013
Colombia enacts new rules on importation of machinery Colombia issues new rules to regulate, register and control the importation of heavy machinery and chemicals used in mining activities. Learn more. 20130102January 2013
Turkey announces rate changes on deposit interest withholdin taxes, foreign currency loans (RUSF), and stamp tax On 1 January 2013, Turkey released Decree No. 2012/4116 which revises withholding tax rates on interest derived from deposit accounts. Learn more. 20130115January 2013
Indirect tax briefing: December 2012 Governments around the world are increasingly relying on indirect taxes to boost revenues, reduce budget deficits and fund other tax reforms. See the latest developments. 20121220December 2012
Latvia's new tax regimes Beginning January 2013, Latvia will have new participation exemption and withholding tax regimes. Learn more. 20121220December 2012
EC Action Plan to strengthen fight against tax fraud On 6 December 2012, the European Commission published a Communication entitled An Action Plan to strengthen the fight against tax fraud and tax evasion. Learn more. 20121206December 2012
Tax policy and controversy: quarterly briefing 2012 This edition delves into the upcoming US Presidential elections, base erosion and profit shifting, country reform and changes in tax leadership. See the latest developments. 20121128November 2012
Building a new talent management model Businesses are on the brink of a talent crisis. Only a major shift in thinking can help tackle the global talent shortfall. 20121101November 2012
Global Mobility Effectiveness Survey 2012 Our survey reveals a significant divide between global mobility's desire to be a strategic business partner versus reality. See which steps are essential for success. 20121001October 2012
Indirect Tax Briefing, Issue 5 - August 2012 A review of global indirect tax developments and issues covering current trends and country updates from Australia, Brazil, Czech Republic, Hungary, India, Mexico, and Russia. 20120901September 2012
2012 global transfer pricing tax authority survey Tax authorities are increasing their transfer pricing staffing and the documentation burden is growing. Learn more about these trends and others in our global survey. 20120101August 2012
The rise of indirect taxation: what it means for business Governments around the world are turning to indirect taxes as a revenue raising measure. Issue 08 of T Magazine examines how these policy changes affect businesses. 20120101July 2012
Talk about it: tax risk and controversy Increased media focus on how businesses pay taxes is part of the riskiest tax controversy environment in years. How are leading companies reducing these risks? 20120101July 2012
Growing pains Companies in rapid-growth markets face talent challenges, as revealed by a survey of 810 business executives during March and April 2012. 20120601June 2012
TradeWatch, June 2012 Read latest issue of TradeWatch , our global customs and international trade publication. 20120101June 2012
Tax Policy & Controversy Quarterly Briefing, June 2012 This edition brings into focus many recent developments of the global tax landscape, including changes in a series of high-profile tax leadership positions. 20120101June 2012
Managing indirect taxes in the supply chain Effective management of indirect taxes, grants and incentives is essential to support growth and reduce the costs and risks of doing business internationally. 20120101May 2012
Global executives – a new breed of manager takes center stage Issue 07 of T Magazine looks at how companies are developing global talent management processes and explores the tax implications of this increasingly mobile workforce. 20120101May 2012
Indirect tax in 2012 Indirect taxes continue to grow at a record pace as governments everywhere search for the most growth-friendly ways to raise revenue. Learn what 2012 may bring in our new global report. 20120101April 2012
Tax policy and controversy outlooks for 2012 The pace of tax policy change, legislative and regulatory, continues to accelerate globally. Our regional reports provide you with clarity about the shifting tax landscape. 20120101March 2012
VAT Credit in Italy Improve cash flow and minimize future VAT credit accrual in Italy. 20120101March 2012
Indirect tax in 2012 Indirect taxes continue to grow at a record pace as governments everywhere search for the most growth-friendly ways to raise revenue. Learn what 2012 may bring in our new global report. 20120101February 2012
A call to action on global compliance and reporting In Issue 06 of T Magazine, we explore ways in which companies are strengthening their compliance and reporting as part of broader finance transformation efforts. 20120101February 2012
International Estate and Inheritance Tax Guide 2012 Our guide summarizes the estate tax planning systems and wealth transfer planning considerations in 27 jurisdictions. 20120101January 2012
Tax Policy & Controversy Quarterly Briefing January 2012 2012 is shaping up to be a year of major change in the global tax landscape. Stay up to date with key trends and issues. 20120101January 2012
Indirect Tax Briefing Indirect taxes continue to grow in importance. Learn more about their increasing use in our global update. 20120101January 2012
Global trade management: adapting to polycentric markets This new report summarizes the findings and identifies leading practices from the 2011 EY LLP Customs and International Trade Symposium. 20111201December 2011
EY's 2011–12 Tax risk and controversy survey Our survey report examines how a convergence of trends is driving increased financial and reputational risks for global businesses. The survey indicates that the risks are imminent and growing in volume and complexity. Some are unpredictable and others unavoidable; now is the time to plan a course of action to manage them. 20111101November 2011
Global M&A tax survey and trends: The growing role of the tax director The harder that company boards press for deals to deliver the value they promise, the more that tax directors play a critical role in identifying and delivering that value. That's the message in our second annual review of trends affecting tax aspects of corporate mergers and acquisitions. 20111101November 2011
2011 Global Mobility Effectiveness Survey Our fourth survey on global mobility analyzes the trends in changing global mobility strategies, policies and processes of 350 companies, higlighting how leading companies are reacting to the challenging external environment. 20111001October 2011
The role of tax in a changing climate In issue 05 of T Magazine, we explore the sustainability agenda in the context of a rapidly evolving fiscal and regulatory environment. 20110901September 2011
Global Tax Policy & Controversy Quarterly Briefing - August 2011 We've heard from you that tax policy and controversy issues are becoming a top priority at the C-suite and board level. Stay up-to-date with our briefing. 20110801August 2011
Indirect Tax Briefing: stay up-to-date Companies around the world are telling us that indirect taxes are rising up the corporate agenda. Stay up-to-date with global developments by reading our Indirect Tax Briefing. 20110801August 2011
Driving improved supply chain results How will you improve your supply chain results in this competitive market? Read more on how to get the best results in emerging and developed markets. 20110701July 2011
Seizing opportunity in Global Compliance & Reporting Don't allow your GCR processes to perform at yesterday's standards. Our survey results show the need to formalize plans for improving GCR for the future. 20110701July 2011
Europe's CCCTB proposals The proposal for a Common Consolidated Corporate Tax Base (CCCTB) will create winners and losers. Access all our materials related to the CCCTB proposals. 20110701July 2011
VAT and GST: Can indirect tax compliance be easier? Take a look at how companies are confronting indirect tax management and the nine leading practices they follow. 20110601June 2011
Monitoring tax policy and enforcement shifts In an exclusive interview from our Tax Policy & Controversy Quarterly Briefing, learn of developments of tax administration in the Americas from CIAT leader Márcio Verdi. 20110601June 2011
VAT and GST: managing the mutinational burden Take a look at how companies are confronting indirect tax including value added tax and goods and services tax, and the nine leading practices they follow. 20110501May 2011
US healthcare reform: One year in A political update on the one-year anniversary of the Patient Protection and Affordable Care Act. 20110401April 2011
Transfer pricing information at your fingertips Quickly identify the transfer pricing rules, practices and approaches adopted by more than 55 countries and territories in our Transfer Pricing Reference Guide for 2011. 20110401April 2011
Tax Policy and Controversy Quarterly Briefing - April 2011 Learn about the development of leading tax administrations in the Inter-American region from our interview with Márcio Verdi. 20110401April 2011
Indirect taxes: are you up to speed? Governments are increasingly using indirect taxes to finance politically urgent priorities. Our Indirect Tax Briefing summarizes the changes ahead in VAT, GST and indirect taxes. 20110401April 2011
Indirect tax in 2011 Provides a detailed overview of the changes ahead in VAT, GST and other indirect taxes. 20110401April 2011
Alternative Dispute Resolution: a new chapter emerges Here we set out the different types of ADR tools available in both the pre- and post-filing environments, and discuss the factors to consider. 20110401April 2011
Why transfer pricing still dominates tax agenda Read about six major trends in transfer pricing. Also, what are four things multinationals should do in regards to transfer pricing? Learn more from our recent survey. 20110301March 2011
Tax policy in 2011 What distinguishes the tax policies of geographic regions? We have developed a suite of policy reports – covering the Americas, Asia-Pacific and Europe, Middle East, India and Africa. 20110301March 2011
European Commission publishes final Common Consolidated Corporate Tax Base (CCCTB) proposals The proposal for a Common Consolidated Corporate Tax Base (CCCTB) will create winners and losers. Access all our materials related to the CCCTB proposals. 20110301March 2011
2011 EMEIA tax policy outlook What distinguishes tax policies of geographic regions? To help answer this questions, we developed a tax policy outlook reports for the Middle East, India and Africa. 20110301March 2011
2011 Asia Pacific tax policy outlook What distinguishes tax policies of geographic regions? To help answer this questions, we developed a tax policy outlook reports for Asia-Pacific. 20110301March 2011
2011 Americas tax policy outlook What distinguishes tax policies of geographic regions? To help answer this questions, we developed a tax policy outlook reports for the Americas. 20110301March 2011
2010 Global transfer pricing survey Read about six major trends in transfer pricing that keep tax professionals up at night. 20110301March 2011
United States 2011 tax legislative outlook While much of 2010 was shaped by a difficult political and economic climate, 2011 is showing signs of positive economic growth, and policymakers seem encouraged to work together. 20110201February 2011


Domenico Borzumato
Italy Tax Leader
+39 02 8514 503

Restate in contatto con noi

Restate in contatto con noi attraverso i social media, gli email alert o i webcast. Oppure scaricate la nostra applicazione EY Insights per i dispositivi mobili.