Presents information on a study which examined the Italy-United States (US) tax treaty signed in August 1999. Scope of taxes covered and limitations on US credits; Clarification on the issue of tax credits deriving from regional Tax on Program Activities (IRAP) paid in Italy to offset taxes ...
On September 11th, 2024, the Italian Senate approved the bill for the ratification of the new tax treaty with China, subsequently transmitting it to the Chamber of Deputies, which gave final approval on November 5th. This is ahighly antici...
A natural person does not need to beactuallysubject toindividual income taxto qualify for tax residency under a tax treaty (the Italy–UAE double tax treaty, in the case at hand). Indeed, the status of tax resident for the purposes of the aforemen...
In the article, the author analyzes the features of pre-trial settlement of tax disputes in Russia. The problems that reduce the use of the pre-trial proce... J Baßler 被引量: 0发表: 2002年 Settlement of Disputes in Belgian Tax Treaty Law In the article, the author analyzes the fea...
(e.g., United States, Canada, Israel, France, Hong Kong). Also, this provision will have an even greater impact once Italy ratifies the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). In fact, once ratified, the MLI ...
Italy is a member of several international organizations, among them the European Union and the United Nations. It’s also a charter member of North Atlantic Treaty Organization. In some ways Italy’s economy, the fourth-largest in the eurozone, is essentially two economies: a higher growth eco...
Italy-France tax treaty’s interaction with parent-subsidiary EU directive October 19, 2021 Michele Targa, Gatti Pavesi Bianchi Ludovici, discusses the Italian Supreme Court’s September 15 decision on the concurrent application of the Italy-France tax treaty and an EU directive to a dividend distr...
It establishes that the tax authorities may exchange necessary information with other competent authorities of EU member countries and third-country jurisdictions with which a treaty for information exchange exists. This is to ensure the proper assessment of any tax type collected by or on behalf of...
with other competent authorities of EU member countries and third-country jurisdictions with which a treaty for information exchange exists. This is to ensure the proper assessment of any tax type collected by or on behalf of the tax authorities and territorial departments, including local authorities...
with other competent authorities of EU member countries and third-country jurisdictions with which a treaty for information exchange exists. This is to ensure the proper assessment of any tax type collected by or on behalf of the tax authorities and territorial departments, including local authorities...