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

Contributions by Members of the Commission:

Avv. Stefano Carmini (Carmini Avvocati Associati)
Avv. Paolo de’ Capitani di Vimercate (Studio Uckmar Associazione Professionale), Chair of the Commission

In this number:

• Foreign pension fund and disapplication of the withholding tax
• The abuse of rights and double taxation
• Social security contributions in US and the taxable income in Italy
• The refund of VAT credits and permanent establishment in Italy