International Tax Focus - 5/2025
- Batini Colombo Saottini
- Jul 4
- 1 min read
International Tax News Italy - Monthly update
The Monthly Update newsletter summarizes the most relevant cross-border tax novelties of April 2025, from a domestic, European and international perspective.
Among the main topics:
clarifications on income from employment, pensions, stock options and non-compete agreements;
possibile breach of the EU freedoms by the Italian participation exemption regime;
tax treatment of royalties in the DTCs;
new Directive "DAC 9" on Pillar Two compliance reporting duties and exchange of information.
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