Italy Tax News
Cyprus, Malta, and Korea (Rep.) removed from black list – details
6 September 2010
Protocol to treaty between Italy and Cyprus – details
17 July 2010
Protocol to treaty between Italy and Malta – details
17 July 2010
Treaty between Italy and Slovenia entered into force
17 July 2010
Treaty between Italy and Saudi Arabia enters into force
5 March 2010
Treaty between Italy and Saudi Arabia enters into force
19 February 2010
Treaty between Belarus and Italy enters into force
20 January 2010
Treaty between Belarus and Italy enters into force
20 January 2010
Treaty between Italy and US enters into force
20 January 2010
Treaty between Croatia and Italy enters into force
20 November 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
16 September 2009
Scope of CFC rules broadened
13 August 2009
Requirements for withholding tax exemption for interest and royalties paid to EU associated companies clarified
16 July 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
16 July 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
16 July 2009
Tax treatment of dividends paid to EU and EEA countries clarified
16 July 2009
Protocol to treaty between Russia and Italy signed
16 July 2009
Protocol to treaty between Cyprus and Italy signed
16 July 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
16 July 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
10 April 2009
Protocol to treaty between Malta and Italy signed
10 April 2009
Italian tax authorities ruling that CFC regime applies when indirect participation, via transparent entity (France) and trusts, in companies resident in black list countries (Isle of Man, Mauritius)
23 January 2009
Treaty between Iceland and Italy enters into force
24 December 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
4 November 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
4 November 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
4 November 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
4 November 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
7 October 2008
Treaty between Italy and Iceland ratified
7 October 2008
OECD released 2008 Model Tax Convention
7 October 2008