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Tax Digest di ICC Italia ISSUE 4 - 2024
18 Dicembre 2024
cover-digest_4_2024_web

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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