International Tax Focus July 2023
ITALIAN LEGISLATION AND CASE LAW
Issuance of invoices in transactions of the HQ that directly involve the permanent establishment
Beneficial ownership under the Parent-Subsidiary Directive
Extension of the perimeter for tax relief for first time homeowners
Transactions between Italian permanent establishments of companies that belong to a foreign VAT group
Failure to indicate the option for the branch exemption in the tax return
Implementation of the substitute tax on foreign black-list profits
New agreement on employment income for frontier workers ratified
Inbound workers regime for sportspersons
Image rights territoriality under Italian domestic law
EU LEGISLATION AND CASE LAW
10. Extension of the split payment regime in Italy
11. CJEU’s clarification on the concept of a permanent establishment
12. Proposal for a simplified refund procedure on withholding taxes on dividends and
interest
DTT/MLI/OECD
13. Uzbekistan joins the inclusive BEPS framework
14. Statement on a Two-Pillar Solution
GLOSSARY