International Tax Focus 1/2025

International Tax News Italy - Monthly update - December 2024

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monthly_update_january_2025.pdf

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The Monthly Update newsletter summarizes the most relevant cross-border tax novelties of December 2024, from a domestic, European and international perspective.

Among the main topics:

- hybrid mismatch documentation for a penalty protection regime;

- clarification on the tax residence criteria for individuals;

- ratification of new Italy-China tax treaty;

- rules for the transition year for Pillar Two purposes;

- e-invocing system.