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RulingRuling for non-resident companies
A new form of ruling is available for non-resident companies that intend to invest in Italy.
The new system, entered into force on October 7th, 2015 (Legislative Decree no. 147/2015) is aimed at provi- ding a framework of certain and stable tax treatment, regarding

Registration-taxThe Presidential Decree no. 131/1986 provides a list of documents subject to compulsorily registration and documents that, in the event of use, may be registered voluntarily.

In particular with reference to the documents related to real estate, or assets drawn up in Italy, corporate tran- saction

Tax-obligationsThroughout the year, the taxpayer is required to comply with a set of obligations depending on the category of taxpayer and the tax applicable. It is important to note that, almost all tax returns and fiscal communications must only be sent by electronic filing.
Compliances relating to direct

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MALTA

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