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“Parent-Subsidiary” exemption even with late certifications: verification of substantive requirements prevails

“Parent-Subsidiary” exemption even with late certifications: verification of substantive requirements prevails

by terrin | May 12, 2026 | NEWS

The Court of Cassation, with order no. 13128/2026, confirmed a principle of particular importance regarding the “parent-subsidiary” regime: the withholding tax exemption on dividends may apply even when the documentation certifying the requirements of the...
Hyper-depreciation: the draft implementing decree provides for five communications to GSE

Hyper-depreciation: the draft implementing decree provides for five communications to GSE

by terrin | May 7, 2026 | NEWS

The draft implementing decree relating to the new hyper-depreciation ex Law 199/2025 would outline a complex system of communication requirements for companies interested in benefiting from the incentive. According to the text in circulation, the benefit would be...
AI and Professional Secrecy: A U.S. Decision on the Risks of Conversations with Chatbots

AI and Professional Secrecy: A U.S. Decision on the Risks of Conversations with Chatbots

by terrin | Apr 29, 2026 | NEWS

Today, the use of generative artificial intelligence in professional settings, while offering new opportunities for analysis and operational support, raises significant concerns regarding the protection of confidentiality guarantees. On this point, the recent ruling...
Misdemeanors remain deductible even in the presence of a single criminal design

Misdemeanors remain deductible even in the presence of a single criminal design

by terrin | Apr 22, 2026 | NEWS

Regarding the issue of “costs from crime,” the problem arises with particular clarity when, within the same case, multiple offenses are charged, some classifiable as felonies and others as misdemeanors. In such cases, for the purposes of non-deductibility,...
Dividends and participation exemption: Decree Law No. 38/2026 eliminates the 5% threshold

Dividends and participation exemption: Decree Law No. 38/2026 eliminates the 5% threshold

by terrin | Apr 17, 2026 | NEWS

Article 11 of Decree Law No. 38/2026 significantly amends the tax regime for dividends received by business entities and capital gains on shareholdings, eliminating the conditions introduced by the 2026 Budget Law that made the application of the relevant tax relief...
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Articoli recenti

  • Shareholder loans and financial statements: directors cannot arbitrarily change the nature of line items
  • R&D tax credit: the Frascati Manual cannot be applied retroactively
  • Mergers between religious entities: the Revenue Agency clarifies the tax treatment and the transitions between institutional and commercial spheres
  • Reduction of assessment terms: ruling no. 77/2026 recalls when the benefit applies
  • ETS: Updating RUNTS Data on Members, Volunteers, and Employees by June 30

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The professionals at Terrin & Associati receive by appointment. For information on office hours and to request a meeting, contact the offices by phone or send an email to info@terrinassociati.com.

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35131 Piazza G. Salvemini, 13
T. + 39 049 9834065

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20123 Via S. Vittore al Teatro, 1/3
T. + 39 02 50037504

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Updates on important tax and legal content prepared by Terrin & Associates in collaboration with labor law experts, auditing firms, and specialists in compliance, corporate organizational structures, data privacy, and GDPR.

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    Logo-Terrin-and-Associates

    Padua 35131 Piazza G. Salvemini, 13
    Milan 20123 Via S. Vittore al Teatro, 1/3

    + 39 049 9834065
    + 39 02 50037504

    info@terrinassociati.com
    VAT No. 00986960284

    TERRIN & ASSOCIATI

    Padua 35131 Piazza G. Salvemini, 13
    Milan 20123 Via S. Vittore al Teatro, 1/3

    + 39 049 9834065
    + 39 02 50037504

    info@terrinassociati.com
    VAT No. 00986960284

    • Follow

    Stay in touch

    Updates on important tax and legal content prepared by Terrin & Associati in collaboration with labor law experts, auditing firms, and specialists in compliance, corporate organizational structures, data privacy, and GDPR.

      QUICK LINKS

      Work with us
      Request an appointment
      Privacy Policy
      Legals
      Credits

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