ICC Tax Digest | Issue 1 – Gennaio 2021
by the Taxation Commission of ICC Italia
Contributions by:
Avv. Sara Armella (Studio Armella & Associati)
Avv. Stefano Carmini (Carmini Law)
Avv. Paolo de’ Capitani (Studio Uckmar), Chair of the ICC Italia Taxation Commission
Dott. Alberto Pluviano (SatisRes)
In this number:
• Brexit and the VAT consequences for intra-EU trade
• Italian Digital Tax – Implementing Act – Territorial Issues
• Withholding tax on dividends and capital gains – EU and EEA CIUs
• Exclusion from public procurement – Tax payment obligations – Tax assessments – Right of defense
• Participation exemption – Settlement agreement – Windfall gain
• Partnership – Taxation in the hands of the partners – Potential breach of constitutional principles
• Tax credit – Dissolved company – Former shareholders – Entitlement to reimbursement claim
• Profits attributable to a PE – Auxiliary/preparatory activity
• Transfer pricing adjustments – Permanent establishment – Compatibility with EU fundamental freedoms
• VAT exempt or excluded transaction – Wrongly paid VAT – VAT deduction
• Update on the status of “Pillar One” of the OECD project addressing the tax challenges
of the digitalization of the economy
L’ICC Tax Digest è disponibile per gli Associati ICC Italia.
