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12 October 2021

FOREIGN INVESTMENT FUNDS FINALLY EXEMPT FROM WITHHOLDING TAX IN ITALY

The 2021 Italian Budget Law provides for the equal tax treatment of dividends and capital gains earned by Collective Investment Undertakings (CIUs) under foreign law, established […]
10 September 2021

“CFC” AND DIVIDENDS FROM BLACKLIST COUNTRIES: THE NEEDED HARMONISATION

When considering investee companies in “tax havens” for fiscal matters according to the Italian legislation, the definition of “tax haven” changes depending on whether it is […]
3 August 2021

WEB SITES: A SIX-MONTH DEADLINE TO ADAPT COOKIES AND OTHER TRACKING SYSTEMS

Cookies are strings of text that websites visited by the user or different web server sites (i.e. third-parties) place and store within a terminal device in […]
14 July 2021

CRYPTOCURRENCIES: IF PRIVATE KEY IS AVAILABLE NO TAX MONITORING

The private key is an identification code of the “wallet”, the electronic device used to store digital currencies, generated in the activation and authentication procedure for […]