International Tax Focus April 2023
ITF monthly_update_april_2023
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ITALIAN LEGISLATION AND CASE LAW
Legislative decree implementing Directive 2019/2121/EU on cross-border transformations, mergers and demergers 2
Social security treatment of employees’ activities performed abroad 2
Requirements for the dividend exemption on foreign securities 2
Requirements for the exemption on inheritance and gift tax to apply 3
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