International Tax Focus - October 2024

International Tax News Italy - Monthly update

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monthly_update_october_2024

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The Monthly Update newsletter summarizes the most relevant cross-border tax novelties of September 2024, from a domestic, European and international perspective.

Among the main topics:

- notion of the beneficial owner and withholding taxes on dividends;

- CJEU judgement on the "Apple case";

- CJEU judgement on the VAT refund procedure.