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.