Disponibile il numero 2 del 2025 del Tax Digest di ICC Italia, la newsletter trimestrale in inglese dedicata alle questioni fiscali internazionali, curata dalla Commissione Taxation.

Contributi a cura di:

Avv. Stefano Carmini (Carmini Avvocati Associati)
Avv. Paolo de’ Capitani di Vimercate (Studio Uckmar Associazione Professionale), Presidente della Commissione Taxation

In questo numero:

Tax Treatment of Dividends and Capital Gains Received by a Foreign Trust
Application of the Participation Exemption Regime (PEX) to the sale of qualified shareholdings in Italian companies by non-resident entities
Clarifications on the practical application of the so-called “Taxpayers’ Statute” concerning tax avoidance