International Tax Focus - April 2023

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International Tax Focus April 2023

ITF monthly_update_april_2023.pdf

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ITALIAN LEGISLATION AND CASE LAW

1. Legislative decree implementing Directive 2019/2121/EU on cross-border transformations, mergers and demergers 2

2. Social security treatment of employees’ activities performed abroad 2

3. Requirements for the dividend exemption on foreign securities 2

4. Requirements for the exemption on inheritance and gift tax to apply 3

5. Withholding exemption on outbound proceeds paid by Italian REIT 3

EU LEGISLATION AND CASE LAW

6. New threshold for the Italian flat tax regime approved by the EU 3

7. Implementation of the DAC 7 Directive 3

DTT/MLI/OECD

8. Vietnam joins the Multilateral Convention on Mutual Administrative Assistance 4

GLOSSARY 5