top of page

Newsletter

International Tax Focus - March 2023

Updated: Sep 29, 2023


 

International Tax Focus March 2023

ITF monthly_update_march_2023
.pdf
Download PDF • 373KB

ITALIAN LEGISLATION AND CASE LAW

  1. Establishing the jurisdiction of VAT liability on ATM withdrawals 2

  2. Group VAT settlement involving non-resident companies 2

  3. VAT refund request by residents of non-EU countries depends on the condition of reciprocity 2

  4. 30% WHT on self-employment services rendered by non-resident companies 2

  5. Involvement of a permanent establishment in Italy in intra-Community Purchase 2

  6. Non-resident persons and exemption on providing VAT guarantees 3

  7. Clarification of the Italian Tax Authorities on the new deduction regime on R&D costs 3

  8. VAT rate on COVID-19 Vaccines 3

  9. Income distributed by a foundation is assimilated to income distributed by trust 3

EU LEGISLATION AND CASE LAW


10. German inheritance tax law infringes the principle of free movement of capital 4

11. Revision of the EU blacklist 4

12. Approval by Council of Ministers of the EU Directive 2021/514/EU (so-called DAC 7) 4


DTT/MLI/OECD

13. Classification for tax purposes of fees paid to use, reproduce and distribute a

software program 5


GLOSSARY 6

Kommentare


bottom of page