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