In Fiscale

Pubblicato il secondo numero del 2022 del ICC Tax Digest, la newsletter trimestrale in inglese di ICC Italia dedicata ad approfondimenti tematici e aggiornamenti in materia di fiscalità nazionale e internazionale, predisposta dalla Commissione Fiscale sotto il coordinamento del suo Presidente Avv. Paolo de’ Capitani di Vimercate.

Contributi a cura di:
Avv. Stefano Carmini (Carmini Avvocati Associati, Member of the ICC Italia Taxation Commission)
Avv. Paolo de’ Capitani (Studio Uckmar Associazione Professionale, Chair of the ICC Italia Taxation Commission)
Dott. Alberto Pluviano (Fieldfisher, Member of the ICC Italia Taxation Commission)
Dott. Giuseppe Ritucci (Dottore Commercialista)

In questo numero:

  • Short-Term Rents – Withholding and Informative Duties – Italian Tax Representative – RealEstate Intermediaries – Online Platforms
  • Online Platforms – Physical Presence through Servers and Cables – Permanent Establishment
    – Significant Economic Presence
  • Excess Profits – Special Levy – Energy Companies – Constitutional Principles
  • Value Added Tax (VAT) – Right to deduct input VAT – Knowledge that the supplier would not
    be able to pay the Vat due
  • Conversion of a branch into a subsidiary by way of transfer of assets to a newly incorporated
    Italian company – Tax neutrality or exit tax
  • Administrative Instruction about the “arm’s length range”
  • Corporate tax inversion and abuse of law
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