ECOBONUS and SISMABONUS 2020

PwC TLS and Fast together for advice and assistance to companies for invoice discount, direct use of credit and/or assignment of credit.

Decree-Law no. 103/2021 converted into law

Published in the Official Gazette no. 224 of 18 September 2021, Law no. 125 of 16 September 2021, converting Law Decree no. 103/2021, which introduces urgent provisions for the protection of employment.

Electronic invoicing for cross border transactions – News applicable from 2022

According to the Law no. 178/2020, published on 30/12/2020 (hereinafter also “2021 budget Law”), which amended article 1, paragraph 3-bis, Legislative Decree no. 127/2015, starting from 1 January 2022, it will be mandatory to transmit to the Interchange data System of the Italian tax authorities (“SdI”) also the transactions made with non-resident counterparties.

New Green Pass decree: rules and sanctions

The Council of Ministers has approved a decree-law introducing urgent measures to ensure the safe performance of public and private work by extending the scope of COVID-19 green certification and strengthening the screening system.

German withholding tax arising from Intellectual Properties transactions – New German guidance on “IP Nexus

According to German Tax Authorities, the (i) mere registration of IPs (such as patents and trademarks) in the German IP registers which has led to royalties payments between non German resident  companies and which are connected to sales in Germany by the non resident licensor or (ii) the economic exploitation of the IP within a German Permanent Establishment, regardless it’s registration in the German IP register, would trigger potentially German WHT items related to the non-German royalties payment flow.