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Tax Digest di ICC Italia ISSUE 2 - 2024
20 Giugno 2024
Tax Digest di ICC Italia ISSUE 2 – 2024

Disponibile il numero 2 del 2024 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), Chair of the Commission

In questo numero:

  • Foreign pension fund and disapplication of the withholding tax
  • The abuse of rights and double taxation
  • Social security contributions in US and the taxable income in Italy
  • The refund of VAT credits and permanent establishment in Italy

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