Italian legislation and case law
Services invoiced by non-resident taxpayers with an Italian VAT number
Workers employed through recruitment agencies
Territorial criteria to benefit from the widow (surviving spouse) pension
Justifiable refusal of withholding tax refund on dividends paid to pension funds
Presumption of tax residence in EU country of origin also applies to the staff of the European Central Bank
Outset of the inbound workers regime
Extension of inbound workers regime limited to those who are enrolled in the AIRE
Dividends received from a foreign subsidiary are subject to shared rights of taxation
Entry into force of Italy-Switzerland agreement for the taxation of frontier workers
Switzerland eliminated from Italian list of States or territories with preferential taxation
Continuation of the tax unit regime following a merger involving permanent establishments in Italy
Identification of foreign heirs without an Italian tax identification number
Application of the Parent-Subsidiary directive on Italian dividends paid to parent companies resident in Switzerland
Participation exemption applicable on capital gains derived by non resident without permanent establishments
Foreign taxes can be credited against the Italian regional tax (IRAP)
EU legislation and case law
16. Withholding tax exemption under the Parent-Subsidiary Directive
DTT/MLI/OECD
17. Tax challenges of digitalisation: OECD invites public input on Amount B under Pillar One
18. Historic milestone to implement global tax deal
19. Signing of the Italy-Liechtenstein Convention against double taxation
GLOSSARY
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