Tax Treaty Alert

• 09-07-2021 TAX TREATY ALERT 2021/04
  
  The Italian Revenue Agency considers the impact of restrictions on movements of individuals caused by the COVID-19 pandemic on the application of Article 15 of the income tax treaty between Italy and China 
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• 26-04-2021 TAX TREATY ALERT 2021/03
  
  The Italian Revenue Agency rules on the application of the Partnership Report principles in relation to dividends paid to foreign fiscally transparent entities
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• 15-03-2021 TAX TREATY ALERT 2021/02
  
  The Italian Revenue Agency clarifies the tax regime of payments for the alienation of image rights received by a Spanish resident movie actress
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• 27-02-2021 TAX TREATY ALERT 2021/01
  
  Long duration of below the market pricing penetration strategy found not to be at arm’s length by the Italian Supreme Court
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• 23-10-2020 TAX TREATY ALERT 2020/06
  
  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
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• 14-10-2020 TAX TREATY ALERT 2020/05
  
  Italian Supreme Court dealt with the existence of, and attribution of profits to, a permanent establishment in Italy
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• 16-09-2020 TAX TREATY ALERT 2020/04
  
  Italian Revenue Agency clarifies the tax treatment of income received by non-resident musicians for concerts held abroad
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• 10-09-2020 TAX TREATY ALERT 2020/03
  

  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
  
  Italy and Switzerland reach an agreement on the taxation of frontier and cross-border workers during the COVID-19 emergency
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• 06-05-2020 TAX TREATY ALERT 2020/01
  
  The Italian Supreme Court ruled on the tax treaty entitlement of foreign trusts
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