Tax Digest | Issue 3 September 2021


Pdf in lingua inglese.


In questo numero:
• Italian CFC Rules – Draft of the Italian Tax Agency’s Circular Letter
• Employment Income – Covid-19 Movement Restrictions for Individuals
• Transfer of assets to a trust – not relevant for gift tax purposes
• Transfer of residence and assets to foreign country – Exit Tax and Participation Exemption
• Agreed Two-Pillar Solution to address the tax challenges arising from the digitalisation of the economy – Pillar 1
• Updates on beneficial owner concept