Tax Digest | Issue 1 March 2023


Pdf in lingua inglese.


Newsletter periodica sulle questioni fiscali internazionali, a cura della Commissione Taxation di ICC Italia.

Contributions by:

Avv. Stefano Carmini (Carmini Avvocati Associati)
Avv. Paolo de’ Capitani di Vimercate (Studio Uckmar Associazione Professionale), Chair of the Commission
Dott. Alberto Pluviano (Fieldfisher)
Dott. Giuseppe Ritucci (Dottore commercialista)

In this number:

  • Interposed trusts and relevance for inheritance purposes
  • Exemption from inheritance tax on transfer of foreign company
  • New challenge by the Public prosecutor’s office of Milan against Meta for possibly taxing the alleged barter between free access to the platform, on one hand, and release of personal data, on the other
  • Tax and mobile workforce
  • Advance pricing agreement (APA) and latest case law
Tax Digest

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