top of page

Newsletter

International Tax Focus - April 2023

Updated: Sep 29, 2023


 

International Tax Focus April 2023

ITF monthly_update_april_2023
.pdf
Download PDF • 343KB

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

Comments


bottom of page