Tag Archives: Italy

World Tax Advisor 24 May 2019

World Tax Advisor 19 April 2019

World Tax Advisor 29 March 2019

World Tax Advisor 18 January 2019

The World Tax Advisor 18 January includes in particular:

  • Italy: Italy’s 2019 budget law introduces new digital services tax
  • Australia: Simplified transfer pricing record keeping options updated
  • British Virgin Islands: Legislation on economic substance passed
  • European Union: European Commission considers process of making EU tax policy
  • Italy: Legislative decree transposing EU ATAD includes significant changes to tax law
  • Mexico: Tax incentives granted to taxpayers in northern border region
  • Mexico: New decrees may give rise to constitutional challenges in court
  • Netherlands: 2019 tax package enacted
  • United Kingdom: New compliance facility introduced for diverted profits tax
  • United Kingdom: Review of corporate intangible fixed assets regime
  • Uruguay: Guidance on CbC reporting requirements issued

World Tax Advisor 21 December 2018

The World Tax Advisor 21 December includes in particular:

  • Saudi Arabia releases draft transfer pricing regulations
  • Belgium: Transfer pricing documentation deadline extended
  • Cambodia: 2019 tax law changes would distinguish between legal and “physical” persons
  • Cyprus: CbC reporting deadline extended
  • European Union: CJEU rules German RETT intragroup exemption in line with EU state aid rules
  • Finland: Final interest deduction limitation rules include changes to group ratio rule
  • Greece: Capital tax exemption introduced for capital investments in R&D
  • Italy: Tax amnesty introduced for taxpayers to settle their tax positions
  • Malta: EU ATAD implemented into domestic law
  • Netherlands: New income thresholds for highly skilled migrants
  • Sweden: New precedent on taxation of stock options

 

World Tax Advisor 16 November 2018

The World Tax Advisor 16 November  includes in particular

  • Finland proposes changes to CFC rules based on EU ATAD
  • Egypt: Updated transfer pricing guidelines issued
  • European Union: Directive allowing reduced VAT rates adopted
  • European Union: Namibia removed from EU list of
    noncooperative jurisdictions
  • Guernsey: Draft regulations on company economic
    substance published
  • Hong Kong: Discussion paper released on proposed
    tax exemption for investment funds
  • Italy: Tax authorities clarify VAT grouping
    rules and VAT treatment of transfer
    pricing adjustments
  • Peru: Due date extended for filing CbC report
    for FY 2017
  • South Africa: SARS proposes penalty for failure to
    file income tax returns
  • United Kingdom: Public consultation on proposed digital
    services tax launched
  • United States: Deadlines to request competent
    authority assistance in transfer pricing
    disputes

 

World Tax Advisor 9 November 2018

The World Tax Advisor 9 November  includes in particular

  • Minister of Finance issues decree on exit tax consequences where Germany’s taxing rights are restricted
  • Australia: Guidance issued on transfer pricing and financing arrangements
  • Denmark: Proposals would implement ATAD interest expense deduction limitation rules
  • Hong Kong: Enhanced deduction regime for R&D expenditure in effect
  • Italy: Draft 2019 budget law includes changes to tax incentives
  • Netherlands: Transition rules proposed to apply to shortened term of 30% facility
  • Ukraine: Draft law on BEPS released