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4 October 2022

FOREIGN DIVIDENDS: FOREIGN TAX CREDIT ALSO GRANTED TO NATURAL PERSONS

The Court of Cassation, Tax Section, with judgment 25698/2022, affirmed the principle of law by which resident natural persons are also credited for taxes paid abroad […]
14 September 2022

TAX REPRESENTATIVE OF FOREIGN COMPANY LIABLE FOR FRAUDULENT DECLARATION

With the judgment n. 3325/2022, the Court of Cassation has confirmed the responsibility of the crime of fraudulent declaration through the use of invoices or other […]
7 June 2022

THE PERMANENT ESTABLISHMENT IN THE DIGITAL AGE: THE “NETFLIX CASE”

The first case in point by which the existence of a concealed permanent establishment of a foreign company operating in the digital economy is hypothesized emerges […]
30 March 2022

CRYPTOCURRENCIES: FROM 2022 THE FINANCIAL POLICE WILL CROSS-REFERENCE DATA

The decree of January 13, 2022, of the Ministry of Economy and Finance – concerning the methods and deadline (by May 18, 2022) by which professional […]