The value-added tax (Imposta sul Valore Aggiunto, VAT) is Italy's primary indirect tax, levied on the value generated at each stage of the domestic supply chain. The Italian VAT regime is regulated by the Presidential Decree DPR 633/1972 and fully complies wit...

Recently, many foreign entrepreneurs and high-net-worth individuals operating in China have received information update notices from banks requesting supplementary tax residency declarations. This is not a routine annual review, but a clear signal of the upgrade to CRS 2.0,...

Environmental, social, and governance (ESG) related risks are becoming more relevant to the ability of entities to exist and thrive. As the landscape of risks continuously changes, it is imperative for entities to have a strong ERM system in place to ensure that strategy ...