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Newsletter

International Tax Focus - July 2023

Updated: Sep 29, 2023


 

International Tax Focus July 2023

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ITALIAN LEGISLATION AND CASE LAW

  1. Issuance of invoices in transactions of the HQ that directly involve the permanent establishment

  2. Beneficial ownership under the Parent-Subsidiary Directive

  3. Extension of the perimeter for tax relief for first time homeowners

  4. Transactions between Italian permanent establishments of companies that belong to a foreign VAT group

  5. Failure to indicate the option for the branch exemption in the tax return

  6. Implementation of the substitute tax on foreign black-list profits

  7. New agreement on employment income for frontier workers ratified

  8. Inbound workers regime for sportspersons

  9. 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



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