Navigating through Covid-19: Tax issues

Tax is an area of significant focus for both businesses and individuals as the Covid-19 virus continues to spread. There are potentially serious implications of tax issues beginning to impact the global economy.

This page is a collection of all you need to know on tax related issues and Covid-19.

Our tax newsletter series includes:

  • Covid-19 – Tax Alert – Italian Law Decree “Cura Italia”: a specific tax alert describing the main tax-related measures introduced by the so-called Italian Law Decree “Cura Italia” effective as from 17 March 2020 (Cura Italia Decree) aimed at mitigating the economic consequences of the Covid-19 outbreak and ensure adequate support to workers, families and businesses.
  • Covid-19 – New incentive to boost the Italian NPL/UTP Market in 2020: an in-depth analysis of the specific tax provisions introduced by Article 55 of the Cura Italia Decree which could have a significant impact on the Italian UTP/NPL market, whereby companies which transfer for consideration “impaired” monetary receivables by the end of 2020 are entitled to claim the conversion of certain tax assets (DTAs) into tax credits.
  • COVID-19 – Government measures Law Decree no. 23 of 8 April 2020: as part of the Linklaters Italy’s general alert on the matter, a breakdown of the additional tax-related measures introduced by the so-called Italian Law Decree “Liquidity” (Liquidity Decree) effective as from 8 April 2020, which provides further measures to address the economic impact of the Covid-19 outbreak.
  • COVID-19 – Public support schemes for small and medium-sized enterprises: as part of the Linklaters Italy’s general insight on the matter, a  breakdown of the tax-related measures provided for by public support schemes for small and medium-sized enterprises.