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International Tax News Italy - December 2023
The Monthly Update newsletter summarizes the most relevant cross-border tax novelties of December 2023, from a domestic, European and international perspective.
Among the main topics:
implementation in Italy of EU Directive 2020/284 to combat VAT fraud;
implementation in Italy of the DAC 7;
extension of inbound workers regime also for taxpayers not registered in AIRE;
evidence of an intra-Community supply;
transitional agreement from 2023 and 2024 for remote working between Italy and Switzerland.
ITF_12_2023
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