Tax Digest | Issue 1 April 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)

In this number:

• Declaration of assets and rights held abroad – penalties – free movement of capital – infringement of the principle of proportionality
• Cross border interests – Beneficial owners and conduit companies – requirements and characteristics
• Dividend Withholding Tax – EU Non-discrimination Principle – Foreign Investment and Pension Funds – Convention for the Avoidance of Double Taxation
• Inheritance and Gift Tax – Indirect Gifts – Conditions for Taxation
• OECD Transfer Pricing Country Profiles