Orbitax Tax News & Alerts
Italy's Tax news & updates from Orbitax and partners
Italy Tax News
Treaty between Italy and Belgium – Italian tax authority rules on tax qualification of payments under non-competition agreement
Comments on draft contents of 2008 update to Model Tax Convention published
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
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
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Treaty between Italy and Latvia – ratified by Italy and details
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
CFC rules apply to Italian company with subsidiary and branch in black listed country, even if actual business activity carried on
Treaty between Italy and Tunisia – Italian tax authorities rule on whether domestic tax credit is available on portion of prélèvement fiscal global
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Dividends and capital gains: new percentage of exemption
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
Merger of UK companies with Italian PEs: tax consequences
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
OECD released discussion draft on transactional profit methods
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Deemed Italian tax residence for Dutch holding company
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Treaty between Ireland and Italy – Irish High Court rules treaty covers CGT
Unify Your Processes
Simplify Compliance
Empower Your Team