International Tax Focus - November 2023

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International Tax News Italy - November 2023

The Monthly Update newsletter summarizes the most relevant cross-border tax novelties of September 2023, from a domestic, European and international perspective.

Among the main topics:

• foreign profits paid out by a European Economic Interest Grouping;

• publication of Global minimum tax implementation draft;

• amendments to the rules for identifying Italian tax resident individuals;

• amendments to the rules for identifying Italian tax resident entities;

• Italian Tax Authority Circular Letter on the tax regime on crypto-assets.

ITF 11_2023.pdf

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