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:
- 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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