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