Law decree n.179 dated 18 October 2012: recent clarifications given by the tax authorities
In a recent position (n. 12/E dated 3 May 2013) tax authorities dealt again with the amendments made by law decree n. 179/2012 with reference to the international transports taxation.
In particular, art. 38 par. 1 of mentioned decree introduced in the Italian law the notion of ‘basis of an air carrier’, relevant also with reference to the place of establishment of the carrier itself, stating that the expression ‘basis’ includes a number of premises and infrastructures from which an enterprise carries out its air transport activities in a stable, habitual and continuative way, through the employment of individuals that in said basis have the centre of their professional activity, in other words, that work, leave and come back from there for the purpose of carrying out their professional activity…
If you are registered and logged in to the site, click on the link below to read the rest of the DLA Piper briefing. If not, please register or sign in with your details below.
News from DLA Piper
News from The Lawyer
Briefings from DLA Piper
The US Supreme Court has invalidated federal aggregate limits on individual political contributions in the case McCutcheon et al v Federal Election Commission.
Law à la Mode — April 2014: fashion flair transforms wearable technologies; delivering IT services in the retail sector; and more
DLA Piper has released the April 2014 issue of its Law à la Mode publication.
Analysis from The Lawyer
A new breed of lawyer is smoothing the path for companies entering emerging or unstable jurisdictions
The fragile refinance market is back in rude health and US-style alternative lenders are stepping up with innovative structures to sustain the recovery