Italy Tax News
Protocol to treaty between Italy and Mexico – details
Guidelines for tax reform – Law enacted
Incentives for start-up companies – Ministerial Decree published
Application of a withholding tax on qualifying income from foreign investments and financial activities postponed
International ruling procedure – amendments
New tax credit for R&D activities introduced
Budget Law for 2014 approved
Protocol to treaty between Italy and Philippines signed
Corporate income tax surcharge on financial entities
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Draft Budget Law for 2014 – details
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Protocol to treaty between Belgium and Italy enters into force
New package of tax measures – Law Decree published
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Withholding tax under EU Savings Directive to be abolished
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
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
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Heavy restrictions on capital movements enter into force
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
Protocol to treaty between Mauritius and Italy enters into force
Treaty between Italy and Hong Kong – details
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
Tax agreement between Italy and Hong Kong signed
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Tax agreement between Italy and Hong Kong signed
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
Incentives for start-up companies – Law Decree published
Amending protocol to treaty between Italy and Singapore – details
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