The Italian Revenue Agency has reportedly launched a tax evasion investigation against Airbnb, seeking approximately EUR 500 million in unpaid taxes. The case has been launched in relation to Italy's tax regime for short-term rentals, which was introduced with effect from 1 June 2017. Under the regime, income from short-term rentals is subject to tax at a flat rate of 21%. In the case of professional landlords, the obligation falls on the landlord. In the case of non-professional hosts or pro…