Italy: Withholding Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Si Al Foreign Tax Credit Sui Dividendi Di Fonte Estera

Un fenomeno di doppia imposizione come quello appena descritto potrebbe essere eliminato dal contribuente italiano avvalendosi delle previsioni contenute nell'art. 165 del TUIR, rubricato

LS

LCA Studio Legale

Tax | Aggiornamento - Agosto 2023

L'Agenzia delle Entrate con la Circolare n. 23 del 1 agosto 2023 ha fornito alcuni chiari-menti circa l'ambito oggettivo, soggettivo e le modalità applicative del D.L. n. 48 del 4 maggio 2023...

FIVELEX Studio Legale e Tributario

Release Of OICR Units: New Opportunity With Aspects To Be Clarified

Release of OICR units: new opportunity with aspects to be clarified

DT

Di Tanno Associati

Observations On The Beneficial Owner And Investment Structures Of Private Equity

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...

Italy Commercial

DT

Di Tanno Associati

Italian Tax Authority: "Dividends Paid To The Swiss 'Parent' Company Are Exempt."

S

SLCLEX

È Riforma dello Sport

Italy Media & IT

LS

LCA Studio Legale

The European Court Of Justice's Decision On The Italian 'AirBnB Tax'

WL

Withers LLP

The Italian Supreme Court Grants The Foreign Tax Credit On Dividends Subject To The Domestic 26% Withholding Tax

Md

Macchi di Cellere Gangemi

The Supreme Court Rules That The Principle Of Free Movement Of Capital Prohibits EU And Non-EU Investment Funds To Be Taxed On Italian-Sourced Dividends Worse Than Italian Investment Funds

European Union Tax

Md

Macchi di Cellere Gangemi

New Developments In Italian Taxation Of Image Rights

SL

Studio Legale Withers

New Developments In Italian Taxation Of Image Rights

WL

Withers LLP

Tax (Joint Ventures)

CD

Caiazzo Donnini Pappalardo & Associati

Draft 2021 Budget Law – Proposed Tax Amendments On Dividends And Capital Gains For EU And EEA Funds Investing In Italy

AN

Advant Nctm

Italy's Further Tax Measures To Mitigate The Economic Effects Of COVID-19

CG

Cleary Gottlieb Steen & Hamilton LLP

Italian Citizenship Jure Sanguinis Through The Maternal Line: A Guide For Americans

Italy Immigration

BI

Boccadutri International Law Firm

Is The World Adapting To The Digital Nomad? Part 1 (Video)

Italy Immigration

IL

Ius Laboris

Automotive, mercato sempre più competitivo e disrupted secondo il Global Automotive Outlook 2025 di AlixPartners

Italy Transport

A

AlixPartners

European Commission – Approval Of Unicredit's Acquisition Of Banco BPM Subject To Commitments

European Union Anti-trust

N

Nazali

The South African Lens: Italy - A Case Study In Overcoming Initial Resistance

Italy Litigation

KL

Herbert Smith Freehills Kramer LLP

The Tax Measures Of The ‘March Decree'

On March 17, 2020, the Government issued Law Decree No. 18 (published in the Italian Official Gazette No. 70 on the same day)

PB

Puri Bracco Lenzi e Associati

Vademecum On Tax Measures Of Economic Support To Households And Businesses - D.L. "Cura Italia" (Law Decree No. 18 Of March 17, 2020,)

On 17 March 2020, the Government approved a decree known as "Cura Italia" Law Decree (Law Decree No. 18 of March 17, 2020, - G.U. No. 70 of March 17, 2020) containing measures ...

Italy Coronavirus

LS

LCA Studio Legale

Law Decree March 2, 2020, N.9: Tax Measures For Families, Companies And Workers (In Italian)

Con la pubblicazione in Gazzetta Ufficiale del d.L. n. 9/2020, emanato dal Governo italiano a fronte della situazione di straordinaria emergenza...

D

Dentons

Withholding Taxes For Supply Service Agreements: News Regarding Staff Leasing (In Italian)

Si torna a parlare di contratti di appalto ed impatto delle nuove norme, recentemente introdotte, sui rapporti di lavoro.

D

Dentons

Interesting Innovations With Regard To Supply Service Agreements And Employment Relationships

Italy Employment

D

Dentons

Taxation Of Interest On Loans Paid By Italian Tax Resident Individuals To Foreign Banks

DP

DLA Piper UK LLP

Debiti tributari e responsabilita' solidale del cessionario d'azienda

O

Orrick

Tax Evasion In Italy: Is Tax Evasion A Criminal Tax Offence?

AS

Arnone & Sicomo

Tax Treatment Of Dividends Paid To Companies Resident In The European Union

TG

TMF Group BV

New Lending Opportunities For EU Alternative Investment Funds In Italy

O

Orrick

A Second Version Of The Italian Voluntary Disclosure Programme

Italy Wealth Mgt

WL

Withers LLP

New Countries Eligible For Italy's White List

O

Orrick

Starting A Commercial Activity In Italy: What Are The Main Tax Consequences Of Operating Through A Corporation Or A Branch?

GP

Giambrone & Partners

Overview Of Real Estate Investments In Italy

Italy Real Estate

JD

Jones Day

A Second Version Of The Italian Voluntary Disclosure Programme

On 24th of October the Italian government published the second version of the Italian voluntary disclosure (VD) programme under art. 7 of Decree-Law no. 193/2016.

Italy Wealth Mgt

WL

Withers LLP

New Countries Eligible For Italy's White List

The Italian Government published the Ministerial Decree of 9 August 2016 (the "Decree") that amended the list of countries and territories "allowing an adequate exchange of information with the Italian Tax Authorities"...

O

Orrick

Starting A Commercial Activity In Italy: What Are The Main Tax Consequences Of Operating Through A Corporation Or A Branch?

Limited liability companies and branches of foreign companies exercising commercial activities in Italy are subject to the same taxes and fiscal commitments.

GP

Giambrone & Partners

Overview Of Real Estate Investments In Italy

Real estate investments in Italy are mainly carried out via one (or a combination) of the following types of investment vehicles.

Italy Real Estate

JD

Jones Day

Withholding Tax Exemption On Bond Interest Broadened

JD

Jones Day

Joint Liability Of The Customer And The Contractor For Tax Debts, Withholdings And Social Security Contribution

Article 13-ter of the Law Decree nr. 83 dated June 22nd 2012, converted into the Law nr. 134 dated August 7th 2012, has modified again the tax discipline of the joint liability between customer, contractor and subcontractor originally set by article 35 of the Law Decree nr. 233 dated June 7th 2006.

BC

Batini Colombo Saottini

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CA

CYAUSE Audit Services Ltd

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AM

Arendt & Medernach

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