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Found 17 articles

Mini Voluntary Disclosure for Resident in Italy

The Italian government has approved a mini voluntary disclosure in favor of tax payers resident in Italy who, previously, were resident abroad or worked continuously abroad in border areas and neighboring countries. 


The INTRASTAT Models for 2018 Have Been Renewed

The provision n. 194409/2017 has reformed the INTRASTAT discipline, eliminating some obligations and simplifying those that remain, implementing the changes made by art. 13 of the DL 244/2016 to the art. 50 of Decree 331/93.


How Italian Tax Resident Can Reclaim Swiss Withholding Tax on Swiss Dividends

Many tax payers, resident in Italy, noted that the Swiss banks, where their money was invested, applied the Swiss anticipatory tax (Imposta preventiva svizzera) equal to 35% on dividends.


Corporate Criminal Liability

The National Congress passed a new law setting forth corporate criminal liability. Corporate criminal liability will apply only to private legal entities, of national or foreign capital, with or without state participation.


Tax Dispute Resolution Mechanisms in the European Union

The Directive EU 2017/1852 lays down a mechanism to resolve disputes between Member States when those arise from the interpretation and application of agreements and conventions that provide for the elimination of double taxation.