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Italy
Arnone & Sicomo
Smart working all'estero: si rischia di pagare più tasse? Si incorre in una doppia imposizione fiscale? Leggi tutto qui.
IPG Lex&Tax
In recent years, the Italian legislature has adopted many legislative measures in the fiscal field aimed at making Italy more attractive and competitive...
Altenburger
With judgment No. 836/2023 published on 18 July 2023, the Italian Court of cassation ruled on the applicability of the foreign tax credit under Article 165...
Di Tanno Associati
La declinazione del concetto di "beneficiario effettivo", presente dal 1977 nel Modello di Convenzione OCSE (ma che non trova in esso una definizione in positivo), nonché nella Direttiva 2003/49/CE...
Macchi di Cellere Gangemi
The Supreme Court, with decision no. 25690 of September 4, 2023, rejected the refund claim of taxes paid in Italy by a well-known AC Milan player who moved to Paris Saint-Germain in 2012.
SLCLEX
Countries that account for the 22% of the South America continent have a wealth tax, they are Argentina, Bolivia, Uruguay, Venezuela and Colombia.
Boccadutri International Law Firm
The European Succession Certificate, better known as the European Succession Certificate (ESC) or CSE, was established with EU Regulation No. 650 of 2012 and was implemented in Italy with Law No.
SLCLEX
To support the economic, scientific and cultural development of Italy, the Italian Tax system provides numerous benefits for people who move their residence to Italy.
Macchi di Cellere Gangemi
With the important decision no. 25698 of September 1, 2022, the Supreme Court recognized the right of Italian resident individuals receiving foreign dividends...
Studio Legale Withers
Artists, sportspersons and entrepreneurs should be aware of the latest ruling in Italy regarding the Italian taxation of income from the exploitation of image rights.
Advant Nctm
The draft 2021 Budget Law – still subject to further analysis and to be discussed by the Italian Parliament over the next month.
Studio Legale Withers
The Italian Supreme Court has officially confirmed in two new legal decisions that trusts are entitled to tax relief under Italy's double tax conventions, regardless of any specific provision for them
Arnone & Sicomo
Doppelbesteuerung bezeichnet die Situation, in der zwei verschiedene Staaten (d.h. der Staat, in dem das Einkommen erwirtschaftet wurde einerseits, und der Saat in dem der Steuersubjekt seinen steuerlichen Wohnsitz hat) ...
Arnone & Sicomo
Double taxation refers to those cases where two different countries are entitled to impose taxes on income produced within their territories by the same subject.
Jones Day
On August 9, 2016 the Italian Ministry of Finance issued a Decree amending the list of countries that are deemed to allow for an adequate exchange of information with Italy...
Batini Colombo Saottini
The Ministry of Economy Decree, effective from February 24th, has modified the list of territories with a privileged tax regimen, excluding San Marino.
Batini Colombo Saottini
The constant attention of the Italian Tax Administration for exchanges made with operators established in the so called "black-listed" countries and the difficulty, for the tax payer, to obtain the disapplication of the rules enforcing the non-deductibility of those costs, make the discipline foreseen by article 110, paragraph 10 of the Republic Presidential Decree nr. 917 dated December 22nd 1986 a recurrent theme of tax assessments and particularly sensitive for those companies working with fo
CMS Cameron McKenna Nabarro Olswang LLP
Recent guidance for tax inspectors in Italy shows greater focus on cross-border transactions.
European Union
Macchi di Cellere Gangemi
With few decisions of the beginning of July the Italian Supreme Court (Corte di Cassazione) decided that the withholding tax levied on dividend distributions made by...
Giambrone & Partners
After almost three years’ negotiations over untaxed Italian assets in Swiss banks, Switzerland and Italy have reached an agreement in principle on future cooperation in tax matters.
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