The administration sets up a permanent establishment

| Press

Maricla Pennesi, Partner and head of the tax area of ​​Andersen Italy, and Cecilia Breviglieri, Senior Associate, publish an article in the newspaper Il Sole 24 Ore (insert Norme e Tributi) analyzing the issue of the permanent establishment of a foreign company in Italy.

The Supreme Tax Court with the decision n. 21693/2020 ruled that a permanent establishment of a foreign company is set when in the territory of the State the de facto director carries out a series of business and economically relevant activity for the foreign subject.

The article details the criteria for identifying a permanent establishment and other relevant issues for foreign companies.