Disponibile il numero 4 del 2024 del Tax Digest di ICC Italia, la newsletter trimestrale in inglese dedicata alle questioni fiscali internazionali, curata dalla Commissione Taxation.
Contributi a cura di:
Avv. Stefano Carmini (Carmini Avvocati Associati)
Avv. Paolo de’ Capitani di Vimercate (Studio Uckmar Associazione Professionale), Presidente della Commissione Taxation
Dott. Alberto Pluviano (Fieldfisher)
In questo numero:
- Payment of royalties and interest to a foreign entity: tax reduction and the notion of “beneficial owner”
- Updates on the Investment Management Exemption (IME)
- New criteria for determining the tax residence in Italy
- OECD Pillar One – Concerns about the implementation of Amount B
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Your template contains unsafe Twig tags, functions or globals. Please check it and remove any of these code constructs: block, set, embed, macro, filter, apply, verbatim, sandbox, with, include, import, from, use, extends, do, flush, passthru, exec, eval, system, shell_exec, proc_open, popen, assert, file_put_contents, file_get_contents, unlink, fopen, fwrite, call_user_func, call_user_func_array, create_function, reduce, constant, function, fn, source, template_from_string, _self, _charset, _env, globals. Also make sure you do not use string concatenations inside functions or filters calls.
Your template contains unsafe Twig tags, functions or globals. Please check it and remove any of these code constructs: block, set, embed, macro, filter, apply, verbatim, sandbox, with, include, import, from, use, extends, do, flush, passthru, exec, eval, system, shell_exec, proc_open, popen, assert, file_put_contents, file_get_contents, unlink, fopen, fwrite, call_user_func, call_user_func_array, create_function, reduce, constant, function, fn, source, template_from_string, _self, _charset, _env, globals. Also make sure you do not use string concatenations inside functions or filters calls.
Your template contains unsafe Twig tags, functions or globals. Please check it and remove any of these code constructs: block, set, embed, macro, filter, apply, verbatim, sandbox, with, include, import, from, use, extends, do, flush, passthru, exec, eval, system, shell_exec, proc_open, popen, assert, file_put_contents, file_get_contents, unlink, fopen, fwrite, call_user_func, call_user_func_array, create_function, reduce, constant, function, fn, source, template_from_string, _self, _charset, _env, globals. Also make sure you do not use string concatenations inside functions or filters calls.