ARTICLES & GUIDE

The framework governing charges on low-value imports from non-EU countries is evolving rapidly. Regulation (EU) 2026/2108 introduces a new European handling fee, designed to cover the costs incurred by customs authorities in processing and controlling goods sold through distance sales. The measure is expected to become operational by 1 November 2026, and the European Commission

What really qualifies as an innovative startup? Any tax planning for a startup must begin with its legal status. Decree-Law No. 179/2012, commonly known as the Growth Decree-bis, established Italy’s first coherent national framework for innovative startups, introducing measures designed to support their creation and development. Innovative startup status cannot simply be claimed by a

In the United Arab Emirates, Family Foundations, asset-holding companies and family offices are increasingly being used to manage, protect and transfer family wealth across generations. This article examines the Corporate Tax treatment of these structures in light of the guidance issued by the Federal Tax Authority. Particular attention is given to the distinction between personal

In the field of indirect taxation, the 2026 Budget Law introduces a series of targeted yet significant changes. This guide helps clarify these less immediately apparent developments. Download the Guide

A guide to navigating Legislative Decree No. 192/2025, which is not merely a technical amendment, but a reform with significant implications for the excise duty system. Download the Guide

A practical analysis of the main changes introduced by the Omnibus Decree and their implications for businesses, professionals and taxpayers. Downloaed the guide