International Tax News Italy - September 2023
SUMMARY
Italian legislation and case law
1. VAT treatment of provision of online gaming services 2
2. Irrelevance of tax representative for the right to VAT refund 2
3. Taxation of capital gains on shareholdings sold by a partnership resident in Germany 2
4. Tax implications for frontier and remote workers 3
5. Regularization of crypto-assets held before 31 December 2021 3
EU legislation and case law
6. Exclusion of excise taxes on fuels for vessels engaged in transportation 3
DTT/MLI/OECD
7. Tunisia files its instrument to ratify BEPS Multilateral Convention 3
ITF monthly_update_september_2023
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