Tax Digest | Issue 4 December 2023


COD: Tax Digest ENG-2-2023-2-1 Categoria: Tag: , , ,

Pdf in lingua inglese.


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
Avv. Giuseppe Zorzi (Chiomenti Studio Legale)

In this number:

  • Impossibility of applying tax period splitting unless expressly provided for in the Double Taxation Avoidance Convention
  • The Participation Exemption also applies to transfer of shares carried out by EU entities
  • Two-way/one-way compensation mechanism for producer of energy from renewable sources. Abstract from the ICC Italia Webinar on Windfall Profit Taxation and the Energy Sector (20 July 2023)
  • The Italian Council of Ministers outlined the updates in International Taxation contained within the draft of the Tax Reform implementation decree (Italian Council of Ministers press release No. 54/2023)
  • VAT refund is not provided for the non-resident entity with a permanent establishment (PE) in Italy, not even for transactions carried out without the involvement of that establishment (Corte di Cassazione, sez. V, sentenza 4 settembre 2023, n. 25685)
  • The applicability of the principle of tax neutrality to demergers between non-EU companies (Agenzia delle Entrate, unpublished ruling)
  • Recent developments on tax monitoring obligations for non-Italian resident insurance companies
Tax Digest

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