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