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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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