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.