Descrizione
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
Dott. Alberto Pluviano (Fieldfisher)
In this number:
- Tax regime of capital gains on sale of qualified shareholdings made by non-residents
- Foreign source dividends and Double-Taxation Conventions
- Indirect taxation due by the sole corporate shareholder for the assets of a dissolving entity
- Cost basis of the shares of non-resident companies acquired by inheritance
- Income taxation and severance payment under art. 15 of Bilateral Convention against
double taxation - OECD Pillar One – Amount B Implementation Status
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