International Tax Focus - September 2024

International Tax News Italy - Monthly update

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monthly_update_september_2024.pdf

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

Among the main topics:

- substitute tax for Italian res non-dom regime modified by the Law Decree no. 113/2024;

- new tax regime implemented for frontier workers residing in specific municipalities;

- language requirements on Transfer Pricing documentation.