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Italy Tax News

Italy Publishes New Decree on Implementing Rules for the Patent Box Regime
Feb 15, 2018
Review of Italy's 2018 Budget Tax Measures
Feb 14, 2018
Tax Treaty between Colombia and Italy Signed
Jan 31, 2018
Tax Treaty between Italy and Panama in Force
Jan 30, 2018
International Compliance Assurance Programme Pilot for Transfer Pricing Launched
Jan 25, 2018
Tax Treaty between Italy and Jamaica Signed
Jan 23, 2018
Italian Parliament Approves 2018 Budget Bill Including New Tax on Digital Services
Dec 27, 2017
New Tax Treaty between China and Italy to be Negotiated
Dec 21, 2017
OECD Releases Second Batch of MAP Peer Review Results
Dec 20, 2017
EU Finance Ministers Voice Concerns on U.S. Tax Reform in Letter to Treasury Secretary
Dec 13, 2017
Italy Extends CbC Report Deadline for First Year
Dec 13, 2017
Italy Law Decree with VAT Amendments Converted into Law
Dec 12, 2017
Italy Issues Implementing Provisions for CbC Reporting
Dec 04, 2017
Italian Parliament Considering Equalization Tax on Digital Services
Nov 22, 2017
OECD Publishes Exchange of Information Compliance Ratings for Six Jurisdictions under Enhanced Peer Review Process
Nov 20, 2017
Italy Publishes Law Empowering Government for the Implementation of EU Directives without Parliamentary Approval
Nov 14, 2017
Protocol to Tax Treaty between India and Italy under Negotiation
Nov 07, 2017
IOTA Publishes Collection of Articles from Tax Officials on the Disruptive Business Models
Nov 06, 2017
Tax Treaty between Barbados and Italy has Entered into Force
Nov 03, 2017
Italy Publishes Law Decree Including VAT Amendments
Oct 24, 2017
U.S. Publishes CbC Exchange Arrangements with Canada and Italy
Oct 20, 2017
Italy Publishes Overview on Budget Plan for 2018
Oct 19, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
Tax Treaty between Italy and Romania has Entered into Force
Oct 17, 2017
Italian Senate Approves TIEA with Costa Rica
Oct 12, 2017
Italy and the U.S. Sign CbC Exchange Arrangement
Oct 05, 2017
Italian Chamber of Deputies Approves Protocol to Tax Treaty with the Philippines
Oct 04, 2017
Italy Publishes Updated Lists of Companies Subject to VAT Split-Payment
Sep 19, 2017
Proposals for Taxation of Digital Companies in the EU
Sep 14, 2017
Pakistan Approves Signature of Protocol to Tax Treaty with Bahrain and Negotiation of Protocols to Tax Treaties with Finland, Italy, and Turkey
Sep 12, 2017
Italy Issues Rules on Foreign Permanent Establishment Exemption
Sep 06, 2017
U.S. IRS Updates CbC Exchange Status Table to Include Negotiations Status
Aug 31, 2017
Italy Clarifies Credit for Foreign Taxes Withheld for a CFC
Aug 29, 2017
Italy Extends Voluntary Disclosure Application Deadline
Aug 10, 2017
Italy and Panama Sign Competent Authority Agreement for Exchange of Financial Account Information
Aug 03, 2017
Italy Extends 2016 Tax Return Deadline
Aug 02, 2017
Italy Publishes Lists of Companies Subject to VAT Split-Payment
Aug 01, 2017
Ecuador and Italy Sign Memorandum of Cooperation on Social Security
Jul 31, 2017
New SSA between Canada and Italy to Enter into Force
Jul 28, 2017
Italy Increases Taxable Percentage of Qualifying Capital Gains
Jul 27, 2017
G20 Leaders' Declaration Published following Hamburg Summit
Jul 10, 2017
Italian Law Decree including Patent Box, Arm's Length Principle, and VAT Changes Converted in Law
Jun 28, 2017
Update - Italy Confirms Entry into Force of TIEA with Andorra
Jun 23, 2017
Italy Ratifies Pending Tax Treaty with Barbados
Jun 16, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
G7 Finance Ministers Communiqué and Declaration on Fighting Tax Crimes Published
May 17, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
Italian Parliament Approves Ratification of Tax Treaty with Romania
May 09, 2017
Google Agrees to Pay EUR 306 Million to Settle Italian Tax Dispute
May 08, 2017
Italian Chamber of Deputies Approves TIEA with Costa Rica
May 08, 2017
Italy Publishes Law Decree including Urgent Tax Measures
May 03, 2017
TIEA between Bermuda and Italy has Entered into Force
Apr 24, 2017
Luxembourg Corrects Entry into Force Date of Protocol to Tax Treaty with Italy
Apr 12, 2017
CJEU Holds Italy May Penalize both Companies and Legal Representatives for VAT Noncompliance
Apr 10, 2017
Italy Publishes Updated White List
Apr 07, 2017
TIEA between Andorra and Italy to Enter into Force
Mar 30, 2017
Italy Publishes Legislative Decree to Implement EU Directive on Exchange of Tax Rulings
Mar 28, 2017
G20 Finance Ministers Communiqué Published
Mar 22, 2017
Hong Kong Signs Agreements for Automatic Exchange of Financial Account Information with Six Countries
Mar 20, 2017
Italy Clarifies Eligible Income from Copyrighted Software under Patent Box Regime
Mar 17, 2017
Italy and Switzerland Sign Agreement on Exchange of Information through Group Requests
Mar 17, 2017
Italy Publishes Implementing Decree for CbC Reporting
Mar 13, 2017
Italy Amends Maximum Investment Costs for Regional Investment Tax Credit
Mar 07, 2017
Singapore Agreements for Exchange of Financial Account Information Enter into Force with Australia, Korea, Italy, Canada and Latvia
Mar 01, 2017
Norway Negotiating Tax Instruments with 11 Countries
Feb 23, 2017
TIEA between Italy and Monaco has Entered into Force
Feb 21, 2017
TIEA between Italy and Turkmenistan has Entered into Force
Feb 14, 2017
Italian Supreme Court Holds Lack of Organizational Structure does Not, by Itself, Result in Lack of Beneficial Ownership for Treaty Benefits
Feb 13, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
OECD Invites Comments for Second Batch of MAP Peer Reviews
Jan 31, 2017
Tax Treaty between Chile and Italy has Entered into Force
Jan 25, 2017
Italy Approves Pending TIEA with Costa Rica
Jan 20, 2017
Italy Approves Tax Instruments with Barbados and the Philippines
Jan 19, 2017
TIEA between Italy and Liechtenstein has Entered into Force
Dec 29, 2016
Protocol to Tax Treaty between Ecuador and Italy Signed
Dec 16, 2016
Italy's Chamber of Deputies Approves New Tax Treaty with Romania
Dec 16, 2016
Italian Parliament Approves 2017 Budget Measures
Dec 13, 2016
Italy Approves TIEA with Monaco
Nov 23, 2016
Singapore and Italy Sign Competent Authority Agreement for Exchange of Financial Account Information
Nov 11, 2016
Tax Treaty between Andorra and Italy to be Negotiated
Nov 08, 2016
Council of the European Union Publishes Note on the State of Play of the Financial Transaction Tax
Nov 03, 2016
Italy Publishes Law on Amended Returns and Voluntary Disclosure
Nov 02, 2016
Italian Senate Approves TIEAs with Bermuda, Liechtenstein, and Turkmenistan
Oct 26, 2016
Italian Senate Approves Tax Treaties with Chile and Panama
Oct 25, 2016
TIEA between Italy and the Holy See (Vatican) has Entered into Force
Oct 20, 2016
Italian Government Approves Draft Budget for 2017
Oct 19, 2016
Changes in Italian Restrictions on Deduction of Payments to Blacklisted Jurisdictions Clarified
Sep 30, 2016
Indian AAR Holds Italian Merger Involving Indian Assets Exempt from Capital Gains Tax by Virtue of Tax Treaty Non-Discrimination Provisions
Sep 19, 2016
Italy Supreme Confirms Legal and Economic Control of Dividend Income Required for Rate Benefit under Tax Treaty
Sep 16, 2016
Italy Publishes Legislation for the Implementation of EU Directives on Tax Ruling Exchange and Anti-Money Laundering
Sep 08, 2016
G20 Leaders Summit Communiqué and OECD Report Published
Sep 07, 2016
Italy Publishes Amended Jurisdiction White List
Aug 29, 2016
Italy Issue Circular on Regional Tax Credit for New Asset Investment
Aug 18, 2016
Update - Tax Treaty between Iran and Italy
Aug 15, 2016
Italy Implements Hybrid Mismatch and Anti-Abuse Amendments to EU Parent-Subsidiary Directive
Aug 02, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
G20 Finance Ministers Issue Communiqué following Chengdu Meeting
Jul 27, 2016
Bulgaria to Sign New Tax Treaty with Italy
Jul 25, 2016
Protocol to Tax Treaty between Italy and Switzerland has Entered into Force
Jul 21, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
Compromise Accepted on EU Financial Transactions Tax but Final Decision Delayed to September
Jun 21, 2016
EU Council Publishes Report on Status of Financial Transaction Tax
Jun 08, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
Impact of Protocol to Estonia's Tax Treaty with Switzerland on Other Treaties
Jun 02, 2016
TIEA between Costa Rica and Italy Signed
Jun 02, 2016
G7 Declaration Following Japan Summit Encourages Adoption of BEPS Measures and Measures to Improve Transparency
Jun 01, 2016
Italy Publishes Decree on Tax Rulings for Significant Investments
May 25, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
Italy Issues Implementing Rules for the Cooperative Compliance Program
May 02, 2016
Update - Italy Approves TIEA with Andorra
May 02, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
Italy Approves Protocol to Tax Treaty with Switzerland
Apr 25, 2016
Five EU Countries Announce Plans to Develop Multilateral System for Automatic Exchange of Beneficial Ownership Info and G20 Listens
Apr 18, 2016
Russian Court Holds Benefits of Tax Treaty with Country of Financing Intermediary Not Applicable
Apr 15, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Italy's Chamber of Deputies Approves TIEA with Liechtenstein, Monaco, and the Vatican (Holy See)
Apr 08, 2016
Italy Approves Tax Treaty with Iran
Mar 31, 2016
Italy Issues Implementing Rules for Changes in International Advance Tax Agreements
Mar 30, 2016
Italy's Public Audit Office Recommends Increased VAT Rate in 2017 to Offset Direct Tax Cuts
Mar 29, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
Update - New Tax Treaty between Italy and Romania
Mar 09, 2016
Update - Tax Agreement between Italy and Taiwan in Force
Feb 29, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
EU Court of Justice Holds Pro-rata Limitation of Tax Credit Compatible with EU Law
Feb 18, 2016
Tax Agreement Signed and in-Force
Feb 17, 2016
Update - Tax Treaty between Chile and Italy
Feb 08, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Belgium Planning to Drop its Support of an EU Financial Transactions Tax
Jan 25, 2016
Update - Italian Parliament 2016 Budget Law Measures
Jan 05, 2016
Apple Agrees to Pay EUR 318 Million to Settle Italian Tax Dispute
Dec 31, 2015
TIEA between Gibraltar and Italy has Entered into Force
Dec 30, 2015
Italian Parliament Approves 2016 Budget Law including CbC Reporting Requirements
Dec 28, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
Italy approves Tax Treaty with Barbados
Dec 18, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
Italy Removes Hong Kong from Blacklist for Non-Deductible Expenses and CFC Regime
Dec 09, 2015
Italy Approves Tax Treaty with Panama
Dec 09, 2015
New SSA between Israel and Italy has Entered into Force
Dec 07, 2015
Italy's Council of Ministers Approves Tax Treaty with Gabon
Nov 13, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
Italy's Council of Ministers Approves TIEAs with Bermuda and Turkmenistan
Nov 12, 2015
Tax Treaty between Chile and Italy Signed
Oct 27, 2015
Tax Treaty Negotiations between Chile and Italy Concluded
Oct 23, 2015
Italy's Cabinet Approves 2016 Budget Measures
Oct 20, 2015
New SSA between Italy and Moldova under Negotiation
Oct 19, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Italy Publishes Reform Legislation Including Several Changes Regarding Cross Border Business
Sep 30, 2015
TIEA between Andorra and Italy Signed
Sep 25, 2015
Italy Planning Digital Services Tax on Non-Residents from 2017
Sep 24, 2015
Italy's Legislative Decree Introducing New GAAR and Statute of Limitations Changes has Entered into Force
Sep 04, 2015
TIEA between the Cayman Islands and Italy has Entered into Force
Aug 28, 2015
Tax Treaty between Barbados and Italy Signed
Aug 28, 2015
Italy Issues Decree on Implementing Measures for Patent Box Regime
Aug 19, 2015
Tax Treaty between Hong Kong and Italy has Entered into Force
Aug 17, 2015
Italy Issues Decree Expanding the Scope of Advance Agreements Available for Multinationals
Aug 12, 2015
Italian Government Planning to Cut Corporate Tax Rate to 24%
Aug 03, 2015
SSA between Italy and Turkey to Enter into Force
Jul 15, 2015
Italian Cabinet Introduces Tax Administration Decrees on Penalties
Jul 08, 2015
Progress on EU Financial Transactions Tax
Jul 03, 2015
TIEA between Guernsey and Italy has Entered into Force
Jun 29, 2015
TIEA between the Isle of Man and Italy has Entered into Force
Jun 25, 2015
Italy VAT Split-Payment System Approved by EU Commission
Jun 18, 2015
European Commission Rejects Italian Request to apply the Reverse-Charge for Supplies of Goods to the Large Retail Sector
Jun 04, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Chile Negotiating Tax Treaties with Germany, Italy and Japan
May 29, 2015
Amazon Changes EU Tax Structure to Book Revenue in Countries where Customers are Located
May 28, 2015
Italy Clarifies Effective Date of the Energy Tax Surcharge Repeal and Related Matters
May 11, 2015
Italy Approves the Negotiation of a Tax Treaty with Taiwan
May 01, 2015
Italy Considering a Digital Activities Tax on Virtual PEs
Apr 30, 2015
Italian Government Approves Draft Legislation Including Several Measures Concerning Cross Border and other Tax Issues
Apr 29, 2015
Tax Treaty between Italy and Romania Signed
Apr 29, 2015
Kyrgyzstan Provides Update on Current Tax Treaty Negotiations
Apr 21, 2015
Protocol to the Tax Treaty between Italy and Mexico has Entered into Force
Apr 17, 2015
Italy Removes Several Jurisdictions from Black Lists
Apr 07, 2015
Italy Implements VAT Place of Supply Change for EU Telecommunications, Broadcasting, and Electronic B2C Services
Apr 02, 2015
Italy Approves Tax Treaty with Hong Kong
Mar 30, 2015
Luxembourg to Increase VAT Rate on E-Books While Other EU Countries Pushing to be Allowed to Use Reduced Rates
Mar 23, 2015
Protocol to the Tax Treaty between Italy and South Korea has Entered into Force
Mar 18, 2015
Tax Treaty between Italy and Liechtenstein to be Negotiated
Mar 13, 2015
TIEA between the Cook Islands and Italy has Entered into Force
Mar 09, 2015
TIEA between Italy and Monaco Signed
Mar 03, 2015
TIEA between Italy and Liechtenstein Signed
Feb 26, 2015
Italy and Switzerland Sign Tax Treaty Protocol and Roadmap for other Tax and Financial Issues
Feb 24, 2015
Italian Court Rules Additional Tax Surcharge on Oil and Energy Companies Unconstitutional
Feb 19, 2015
Albania Provides Update on Current SSA Negotiations
Feb 13, 2015
Italy has Approved the TIEA with Guernsey for Ratification
Feb 11, 2015
Italy has Approved the TIEA with the Isle of Man for Ratification
Feb 11, 2015
Protocol to the Tax Treaty between Italy and Switzerland to be Signed
Feb 04, 2015
TIEA between Italy and Jersey has Entered into Force
Jan 30, 2015
Italy Expands New Patent Box Regime
Jan 27, 2015
Austria and Germany Agree on Timeline for Implementation of EU Financial Transactions Tax
Jan 23, 2015
Italy VAT Changes for 2015
Jan 13, 2015
Italy Missed the Implementation Deadline for the EU Telecommunications, Broadcasting, and Electronic Services VAT Changes
Jan 12, 2015
Italy Approves Stability Law for 2015
Jan 02, 2015
Italy Approves TIEA with Gibraltar
Dec 09, 2014
Final Proposal on EU Financial Transactions Tax Likely Delayed
Dec 05, 2014
Protocol to the Tax Treaty between Italy and Luxembourg has Entered into Force
Nov 26, 2014
French Finance Minister to Propose Revisions to Financial Transactions Tax
Nov 05, 2014
Potential Increase in Italian VAT
Nov 03, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Italy Ratifies Protocol to Tax Treaty with Luxembourg
Oct 28, 2014
Italy's Cabinet Approves 2015 Budget
Oct 17, 2014
Italy's VAT Mini One Stop Shop Open for Registration
Oct 10, 2014
ECJ Rules on the Place of Supply for VAT Purposes when Additional Work is Performed in the Country of the Recipient
Oct 06, 2014
Italy Approves Ratification of TIEA with Jersey
Oct 01, 2014
Italy Approves Ratification of TIEA with the Cook Islands
Oct 01, 2014
EU Financial Transactions Tax "Still on Track"
Sep 29, 2014
Tax Treaty between Italy and Peru to be Negotiated
Aug 15, 2014
Tax Treaty Between Italy and the Republic of the Congo has Entered into Force
Aug 13, 2014
Italy Publishes Decree Providing Interest Withholding Tax Exemption for Certain Foreign Lenders
Aug 05, 2014
Update - Italy Publishes Instructions on Optional Exit Tax Deferral when Migrating to an EU or EEA Member State
Jul 15, 2014
Italy Publishes Rules on Optional Exit Tax Deferral when Migrating to an EU or EEA Member State
Jul 10, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Italy's Constitutional Court Rules that Regional Authorities May Only Adjust the Standard Rate of IRAP
Jun 30, 2014
Update - Italy's Law Decree No. 66/2014 Converted into Law
Jun 25, 2014
Italy Approves Protocol to Tax Treaty with Luxembourg
Jun 12, 2014
Italy Approves Protocol to Tax Treaty with South Korea
Jun 10, 2014
Italy Partially Repeals New Rules for Online Advertising Services
May 13, 2014
10 EU Member States Aim to Implement Financial Transaction Tax by 2016
May 08, 2014
Italy's New Law Decree No. 66/2014 Published
May 06, 2014
G5 Ministers on Automatic Information Exchange and BEPS
Apr 30, 2014
Italian Tax Cuts
Apr 10, 2014
Protocol to Tax Treaty between Italy and Mexico Approved
Apr 09, 2014
Italy Approves Ratification of Treaty Protocol With Luxembourg
Apr 02, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Incentives for start-up companies – Ministerial Decree published
Mar 14, 2014
Guidelines for tax reform – Law enacted
Mar 14, 2014
Protocol to treaty between Italy and Mexico – details
Mar 14, 2014
Application of a withholding tax on qualifying income from foreign investments and financial activities postponed
Feb 01, 2014
New tax credit for R&D activities introduced
Jan 01, 2014
International ruling procedure – amendments
Jan 01, 2014
Budget Law for 2014 approved
Dec 31, 2013
Corporate income tax surcharge on financial entities
Dec 31, 2013
Protocol to treaty between Italy and Philippines signed
Dec 31, 2013
Draft Budget Law for 2014 – details
Dec 02, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
New package of tax measures – Law Decree published
Jul 29, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Protocol to treaty between Belgium and Italy enters into force
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Treaty between Russia and Italy – Russia MoF clarifies whether consultancy, supervision and control services performed in relation to an installation project may create a permanent establishment in Russia
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Treaty between Italy and Hong Kong – details
May 06, 2013
Protocol to treaty between Mauritius and Italy enters into force
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Tax agreement between Italy and Hong Kong signed
Mar 25, 2013
Tax agreement between Italy and Hong Kong signed
Mar 25, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Incentives for start-up companies – Law Decree published
Dec 02, 2012
Amending protocol to treaty between Italy and Mauritius – details
Oct 23, 2012
Amending protocol to treaty between Italy and Singapore – details
Oct 23, 2012
Protocol to treaty between Singapore and Italy enters into force
Oct 14, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Protocol to treaty between Luxembourg and Italy – Exchange of letters
Sep 03, 2012
Protocol to treaty between Luxembourg and Italy – Details
Sep 03, 2012
Protocol to treaty between Luxembourg and Italy signed
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Emergency measures for earthquake relief
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Amending protocol to treaty between Italy and Russia enters into force – details
Jul 29, 2012
New package of emergency austerity measures – details
Mar 04, 2012
New regime for carrying forward of losses – ITA provides clarifications
Feb 01, 2012
Treaty between Italy and Lebanon enters into force
Feb 01, 2012
Treaty between Canada and Italy enters into force
Dec 22, 2011
Austerity package – new regime for carrying forward of losses
Nov 24, 2011
Austerity package – details
Oct 18, 2011
Treaty between Italy and Qatar enters into force
May 12, 2011
Protocol to treaty between Cyprus and Italy enters into force
Apr 27, 2011
Protocol to treaty between Italy and Malta enters into force
Mar 14, 2011
Treaty between Italy and Qatar enters into force
Oct 26, 2010
Cyprus, Malta, and Korea (Rep.) removed from black list – details
Sep 06, 2010
Protocol to treaty between Italy and Cyprus – details
Jul 17, 2010
Treaty between Italy and Slovenia entered into force
Jul 17, 2010
Protocol to treaty between Italy and Malta – details
Jul 17, 2010
Treaty between Italy and Saudi Arabia enters into force
Mar 05, 2010
Treaty between Italy and Saudi Arabia enters into force
Feb 19, 2010
Treaty between Belarus and Italy enters into force
Jan 20, 2010
Treaty between Belarus and Italy enters into force
Jan 20, 2010
Treaty between Italy and US enters into force
Jan 20, 2010
Treaty between Croatia and Italy enters into force
Nov 20, 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
Scope of CFC rules broadened
Aug 13, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
Requirements for withholding tax exemption for interest and royalties paid to EU associated companies clarified
Jul 16, 2009
Tax treatment of dividends paid to EU and EEA countries clarified
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Protocol to treaty between Cyprus and Italy signed
Jul 16, 2009
Protocol to treaty between Russia and Italy signed
Jul 16, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Protocol to treaty between Malta and Italy signed
Apr 10, 2009
Italian tax authorities ruling that CFC regime applies when indirect participation, via transparent entity (France) and trusts, in companies resident in black list countries (Isle of Man, Mauritius)
Jan 23, 2009
Treaty between Iceland and Italy enters into force
Dec 24, 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
Treaty between Italy and Iceland ratified
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Treaty between Italy and Belgium – Italian tax authority rules on tax qualification of payments under non-competition agreement
Jul 27, 2008
Treaty between Latvia and Italy enters into force
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
CFC rules apply to Italian company with subsidiary and branch in black listed country, even if actual business activity carried on
Jun 21, 2008
Treaty between Italy and Latvia – ratified by Italy and details
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Dividends and capital gains: new percentage of exemption
May 14, 2008
Treaty between Italy and Tunisia – Italian tax authorities rule on whether domestic tax credit is available on portion of prélèvement fiscal global
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
Merger of UK companies with Italian PEs: tax consequences
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Deemed Italian tax residence for Dutch holding company
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
CFC regime applies if company resident in black list country regardless of effective tax rate
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Draft Budget for 2008 – highlights
Nov 04, 2007
Treaty between Ireland and Italy – Irish High Court rules treaty covers CGT
Nov 04, 2007
Deductibility of costs incurred for acquisition of financial lease contract
Oct 01, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
Badwill in a transfer of a going concern transaction
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
FTC available for withholding tax levied on interest from black listed country
Jul 29, 2007
Netherlands restriction on loss compensation under transitional regime compatible with treaty between Netherlands and Italy, EC fundamental freedoms, ECHR Treaty
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
Ruling on circumstances under which an internet server constitutes a PE
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Italian tax authorities interpret application of Art. 15 of EU-Swiss Agreement
Jun 18, 2007
Italian tax authorities issue ruling re treatment of Italian PE of UK partnership, income paid by UK partnership to Italian partners
Jun 18, 2007
Legislative Decree amending Parent-Subsidiary Directive published in Official Gazette
May 28, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Finance Bill 2007 adopted: highlights on corporate taxation
Mar 24, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
Ruling on consequences of liquidation of Italian PE
Jan 15, 2007
Transfer pricing: burden of proof on tax administration
Dec 17, 2006
Budget for 2007 – corporate taxation: highlights
Nov 12, 2006
Tax treaty between Italy and US – Italian ruling on concept of beneficial owner (royalties)
Sep 12, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Taxation of Australian residents performing independent services for Italian entity explained
Aug 13, 2006
Thin capitalization rules not applicable to interest paid by Italian PE to US head office; deductibility of interest expense under transfer pricing rules analyzed
Jul 11, 2006
CFC rules: Council of State (Consiglio di Stato) approved implementing rules for "related entities"
Jun 14, 2006
Treaty between Peru and Italy – negotiations
Jun 14, 2006
Ruling on application of EC Parent-Subsidiary Directive to trust companies
May 14, 2006
Protocol between India and Italy – details
Apr 09, 2006
Treaty between Ireland and Italy – Irish CGT not covered
Apr 09, 2006
Treaty negotiations between Saudi Arabia and Italy
Apr 09, 2006
Corporate immigration – Italian resident status commences on date of deregistration from Spanish register of companies and transfer of effective management to Italy
Mar 16, 2006
Protocol between India and Italy signed
Feb 19, 2006
Guideline on implementing EU Interest and Royalties Directive published
Jan 01, 2006
Draft Budget Bill for 2006 Participation exemption regime
Dec 06, 2005
On 3 November 2005 the Indian Union Cabinet gave its approval for the signing of a protocol amending the India-Italy income tax treaty of 19 February 1993. Further details of the protocol will be reported subsequently.
Dec 06, 2005
Draft Budget Bill for 2006 capital losses
Nov 09, 2005
Decree-Law modifying participation exemption regime approved by government
Nov 09, 2005
In September 2005, the Revenue Commissioners announced the withdrawal, pending the receipt of legal advice on the subject, of their previous view that Irish capital gains tax is a tax
Oct 16, 2005
Italy implements EU Interest and Royalties Directive
Sep 21, 2005