International Tax Focus May 2023
ITALIAN LEGISLATION AND CASE LAW
Proof of intra-UE supply for VAT purposes 2
Scope of the VAT call-off stock regime 2
VAT treatment of transactions involving EU armies department 2
Implementation of the internet crowdfunding Directive 2
Tax treatment of shares assigned to a non-Italian resident employee 2
Requirements for foreign mergers not to trigger tax consequences in Italy 3
Imported mismatch arrangement between an Italian company and its Swiss controlling entity 3
New agreement between Italy and Switzerland regarding frontier workers 3
Researcher income exception applies aslo with respect to tax-free research grants 4
Scope of the tax regime applying to low-taxed trusts 4
EU LEGISLATION AND CASE LAW
11. German taxation on foreign real estate funds is in breach of EU law 4
12. Domestic mergers and Merger Directive 4
DTT/MLI/OECD
13. USA are implementing the Inflation Reduction Act 4
Glossary 5
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