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22 March 2021

DAC 6: THE OBLIGATION TO PROVIDE INFORMATION FOR CROSS-BORDER MECHANISMS SHALL TAKE EFFECT FROM 2021

Starting from the original text of Directive 2011/16 / EU on administrative cooperation between tax administrations in the European context (DAC 1) – which lays the […]
11 February 2021

NEW RULES TO THE SPECIAL SCHEME FOR IMPATS

The special scheme for “impatriated” workers, introduced starting from the 2016 tax period, provides for a facilitated taxation of the income produced by taxpayers who transfer […]
29 January 2021

BREXIT, EXCEPTIONS FOR NORTHERN IRELAND

For Northern Ireland, even after 31/12/2020, a special regime for the circulation of goods will be in force, provided for by a special protocol attached to […]
29 December 2020

DISCRIMINATION IN THE TAXATION OF FOREIGN DIVIDENDS: AN INFRINGEMENT COMPLAINT TO THE EUROPEAN COMMISSION WILL SOON BE FORMALIZED

Natural persons resident in Italy who hold shares in foreign companies are always very puzzled when it is explained to them that if they collect dividends […]