International Tax Focus March 2023
ITALIAN LEGISLATION AND CASE LAW
Establishing the jurisdiction of VAT liability on ATM withdrawals 2
Group VAT settlement involving non-resident companies 2
VAT refund request by residents of non-EU countries depends on the condition of reciprocity 2
30% WHT on self-employment services rendered by non-resident companies 2
Involvement of a permanent establishment in Italy in intra-Community Purchase 2
Non-resident persons and exemption on providing VAT guarantees 3
Clarification of the Italian Tax Authorities on the new deduction regime on R&D costs 3
VAT rate on COVID-19 Vaccines 3
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
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