Since the 1st of January 2019 in Italy VAT subjects have the legal obligation to issue electronic invoices. This innovative invoice has to be issued for all the sales of goods and services made by VAT subject are resident, settle in or recognized in Italy.

With the Law Decree n. 34 dated April 30, 2019, the Italian Government has just modified the tax special regimes provided in favor of researchers and lecturers (see my previous article of 2017) and other “incoming” people who decide to move to Italy. The above mentioned tax regimes are granted in order to encourage the scientific and technological development in Italy and “incoming” of human capital and provide important tax exemption from IRPEF (Italian personal income tax) and IRAP (Italian regional income tax) purposes.

According to article 6 of the tax treaty in force between Italy and France “income from immovable property, including income from agriculture or forestry, may be taxed in the State in which such property is situated”.

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, adopted on 24 November 2016, is one of the outcomes of the OECD/G20 Project to tackle Base Erosion and Profit Shifting.

Italian Government has just introduced a new definition of countries with privileged tax status, effective from the fiscal year starting after the fiscal year in progress

A special tax regime has been just introduced in Italy, effective from January 1, 2019, in favor of retired individuals who receive a foreign pension, decide to move in Italy.

Effective from the fiscal year starting after the fiscal year in progress to December 31, 2018 (i.e. from January 1, 2019 for calendar year companies), new Italian CFC rules were introduced.

The National Government seeks to promote a "Knowledge Economy Law" that replaces the current Software Law, with the ambitious objective of covering such important areas as robotics and biogenetics.

The Netherlands offers a highly competitive business and investment climate. The pro-business environment and supporting policies have greatly increased the international popularity of the Netherlands as an investment location.

During November, companies that closed the fiscal year 2017 in December, must present the model 232 of informative declaration of related operations and of operations related to countries or territories considered as tax havens.

With Andorran tax regulations, there was a subject that had been postponed: what happened if you wanted to reorganize an estate? Then it happened that there being no special regulation, applied general taxation.

The Budget Law 2018 established that, starting from 1 January 2019, for the sale of goods and services rendered between residents, established or identified in Italy (and for the relative variations), only e-invoices are issued.

Singapore Government has introduced a new round of changes for tax rebates and incentives with the Budget Statement for the year of assessment 2018, forecasting in the meanwhile a gradually reduction for the next future.