Tax Digest | Issue 2 July 2022

Newsletter periodica sulle questioni fiscali internazionali. Aggiornamenti da parte degli esperti fiscali del Comitato Nazionale ICC.

Contributions by:
Avv. Stefano Carmini (Carmini Avvocati Associati, Member of the ICC Italia Taxation Commission)
Avv. Paolo de’ Capitani (Studio Uckmar Associazione Professionale, Chair of the ICC Italia Taxation Commission)
Dott. Alberto Pluviano (Fieldfisher, Member of the ICC Italia Taxation Commission)
Dott. Giuseppe Ritucci (Dottore Commercialista)

In this number:

• Short-Term Rents – Withholding and Informative Duties – Italian Tax Representative – RealEstate Intermediaries – Online Platforms
• Online Platforms – Physical Presence through Servers and Cables – Permanent Establishment
  – Significant Economic Presence
• Excess Profits – Special Levy – Energy Companies – Constitutional Principles
• Value Added Tax (VAT) – Right to deduct input VAT – Knowledge that the supplier would not
  be able to pay the Vat due
• Conversion of a branch into a subsidiary by way of transfer of assets to a newly incorporated
  Italian company – Tax neutrality or exit tax
• Administrative Instruction about the “arm’s length range”
• Corporate tax inversion and abuse of la