Tax Digest | Issue 2 July 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
Avv. Giuseppe Zorzi (Chiomenti)

In this number:

  • The Italian Supreme Court outlined a three-step approach to verify whether a company meets the conditions to be regarded as the “beneficial owner” of a payment
  • Credits’ write-off by shareholders does not constitute taxable income for the controlled company/debtor (Cass. civ., Sez. V, Sent., 12 giugno 2023, n. 16595)
  • The Italian Supreme Court examined the case of a commissionaire agent qualified as a permanent establishment (Cass. civ., Sez. V, Sent., 19 gennaio 2023, n. 1648; Cass. civ., Sez. V, Sent., 27 gennaio 2023, n. 2597)
  • The Italian Tax Agency offers guidance on the correct taxation of mandatorily-reversed fees
  • Re-chargeable director fees paid to foreign parent company, tax regime and withholding tax
  • Mandatory converting (or “convertendi”) investment agreements, tax treatment and holding period for participation exemption purposes
  • Supreme court decisions on the 10% surcharge on the variable remuneration paid in the financial industry
Tax Digest

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