- Orbitax

Italy Tax News

ECJ: Finnish group contribution regime compatible with EC Law – details

29 July 2007

Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published

29 July 2007

FTC available for withholding tax levied on interest from black listed country

29 July 2007

ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details

2 July 2007

ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details

2 July 2007

ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details

2 July 2007

ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law

2 July 2007

ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details

2 July 2007

Ruling on circumstances under which an internet server constitutes a PE

2 July 2007

International tax conference on CCCTB held in Berlin

18 June 2007

Italian tax authorities issue ruling re treatment of Italian PE of UK partnership, income paid by UK partnership to Italian partners

18 June 2007

Italian tax authorities interpret application of Art. 15 of EU-Swiss Agreement

18 June 2007

Discussion draft on application and interpretation of non-discrimination article of OECD Model – details

18 June 2007

Revised Commentary on Article 7 of OECD Model released

28 May 2007

Legislative Decree amending Parent-Subsidiary Directive published in Official Gazette

28 May 2007

ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details

28 April 2007

Final Report on Improving the Resolution of Tax Treaty Disputes

24 March 2007

Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement

24 March 2007

ECJ: hearing in case regarding Dutch withholding tax on outbound dividends

24 March 2007

Finance Bill 2007 adopted: highlights on corporate taxation

24 March 2007

EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies

24 February 2007

EU Commission requests Italy to implement the Interest and Royalties Directive correctly

24 February 2007

Report on Attribution of Profits to PEs released

24 February 2007

EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends

24 February 2007

ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details

15 January 2007

Ruling on consequences of liquidation of Italian PE

15 January 2007

ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment

15 January 2007

Transfer pricing: burden of proof on tax administration

17 December 2006

Budget for 2007 – corporate taxation: highlights

12 November 2006

Tax treaty between Italy and US – Italian ruling on concept of beneficial owner (royalties)

12 September 2006

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