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International Tax Focus - October 2023


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.

International Tax News Italy October 2023

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.

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