Orbitax Tax News & Alerts
Italy's Tax news & updates from Orbitax and partners
Italy Tax News
Treaty between Italy and Saudi Arabia enters into force
Treaty between Italy and Saudi Arabia enters into force
Treaty between Belarus and Italy enters into force
Treaty between Belarus and Italy enters into force
Treaty between Italy and US enters into force
Treaty between Croatia and Italy enters into force
Dutch dividend withholding tax exemption extended to certain EEA countries
Scope of CFC rules broadened
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Requirements for withholding tax exemption for interest and royalties paid to EU associated companies clarified
Protocol to treaty between Russia and Italy signed
Protocol to treaty between Cyprus and Italy signed
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Tax treatment of dividends paid to EU and EEA countries clarified
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
European Commission refers Germany to ECJ over taxation of outbound dividends
Protocol to treaty between Malta and Italy signed
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)
Treaty between Iceland and Italy enters into force
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
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
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
Treaty between Italy and Iceland ratified
OECD released 2008 Model Tax Convention
Discussion draft on New Art. 7 of OECD Model – details
OECD Council approves 2008 Model Tax Convention
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Treaty between Latvia and Italy enters into force
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