International Tax Focus - 07/2026

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The Monthly Update newsletter summarizes the most relevant cross-border tax novelties of June 2026, from a domestic, European and international perspective.

Among the main topics:

approval of the conventional wages for 2026;
decisions of the Italian Supreme Court on foreign tax credit, tax treaties provisions on dividends paid to pension funds, IRAP;
further guidance on crypto-asset data exchange and Global Minimum Tax
adoption of the Omnibus Directive proposal.