Tax Treaty Alert
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26-04-2021
TAX TREATY ALERT 2021/03
Continue reading »The Italian Revenue Agency rules on the application of the Partnership Report principles in relation to dividends paid to foreign fiscally transparent entities -
15-03-2021
TAX TREATY ALERT 2021/02
Continue reading »The Italian Revenue Agency clarifies the tax regime of payments for the alienation of image rights received by a Spanish resident movie actress -
27-02-2021
TAX TREATY ALERT 2021/01
Continue reading »Long duration of below the market pricing penetration strategy found not to be at arm’s length by the Italian Supreme Court -
23-10-2020
TAX TREATY ALERT 2020/06
Continue reading »Italian Revenue Agency clarifies the treaty regime of payments for the alienation of the exclusive right in sound recordings received by a Swiss resident singer -
14-10-2020
TAX TREATY ALERT 2020/05
Continue reading »Italian Supreme Court dealt with the existence of, and attribution of profits to, a permanent establishment in Italy -
16-09-2020
TAX TREATY ALERT 2020/04
Continue reading »Italian Revenue Agency clarifies the tax treatment of income received by non-resident musicians for concerts held abroad -
10-09-2020
TAX TREATY ALERT 2020/03
Continue reading »Italian Revenue Agency endorses the OECD’s principles on the taxation of stock option benefits under tax treaties
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22-06-2020
TAX TREATY ALERT 2020/02
Continue reading »Italy and Switzerland reach an agreement on the taxation of frontier and cross-border workers during the COVID-19 emergency -
06-05-2020
TAX TREATY ALERT 2020/01
Continue reading »The Italian Supreme Court ruled on the tax treaty entitlement of foreign trusts -
27-08-2019
TAX TREATY ALERT 2019/05
Italian tax authorities rule on the tax consequences of a UK director subscribing new shares of an Italian companyContinue reading »
