International Tax Focus - October 2023

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International Tax News Italy - October 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:

• change in tax residence during the fiscal year;

• denial of VAT refund for permanent establishments;

• preferential conventional regime applicable even to seconded employees;

• draft legislation to implement Pillar Two;

• Directive proposal for MNE common tax base.

monthly_update_october_2023

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