International Tax Focus - September 2023

---

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

.pdf

Download PDF • 332KB