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Newsletter

International Tax Focus - May 2023

Updated: Sep 29, 2023


 

International Tax Focus May 2023

ITF monthly_update_may_2023
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ITALIAN LEGISLATION AND CASE LAW

  1. Proof of intra-UE supply for VAT purposes 2

  2. Scope of the VAT call-off stock regime 2

  3. VAT treatment of transactions involving EU armies department 2

  4. Implementation of the internet crowdfunding Directive 2

  5. Tax treatment of shares assigned to a non-Italian resident employee 2

  6. Requirements for foreign mergers not to trigger tax consequences in Italy 3

  7. Imported mismatch arrangement between an Italian company and its Swiss controlling entity 3

  8. New agreement between Italy and Switzerland regarding frontier workers 3

  9. Researcher income exception applies aslo with respect to tax-free research grants 4

  10. 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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