International Tax Focus - January 2024

International Tax News Italy - Monthly update

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International Tax Focus 1_2024

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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:

- increase of the Italian estate taxes on foreign assets;

- extention of participation exemption regime in Italy to non-resident companies;

- new EU de minimis rules.