International Tax Focus June 2023
ITALIAN LEGISLATION AND CASE LAW
The Italian Parliament approves the new Agreement with Switzerland on frontier workers 2
Penalties on the monitoring regime for foreign assets 2
VAT treatment of transactions between permanent establishment and head office 2
Italian VAT split payment mechanism extended by the EU 2
Beneficial ownership requirement and Interest & Royalties Directive 3
Tax treatment of directors’ pass-through payments 3
Updated the list of the Country exchanging bank account’s data 3
Requirements to continue operating under the transitional regime of custom warehousing 3
Exemption from penalty regime despite absence of US Tax Code in FATCA report 4
EU LEGISLATION AND CASE LAW
10. Tax transparency rules for crypto-assets 4
11. Agreement at EU level on the DAC 8 general approach 4
DTT/MLI/OECD
12. Vietnam deposits its instrument for the ratification of the Multilateral BEPS Convention 4
GLOSSARY
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