Italy Tax News
Ruling on consequences of liquidation of Italian PE
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
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
13 August 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
13 August 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
13 August 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
13 August 2006
Taxation of Australian residents performing independent services for Italian entity explained
13 August 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
13 August 2006
Thin capitalization rules not applicable to interest paid by Italian PE to US head office; deductibility of interest expense under transfer pricing rules analyzed
11 July 2006
CFC rules: Council of State (Consiglio di Stato) approved implementing rules for "related entities"
14 June 2006
Treaty between Peru and Italy – negotiations
14 June 2006
Ruling on application of EC Parent-Subsidiary Directive to trust companies
14 May 2006
Protocol between India and Italy – details
9 April 2006
Treaty between Ireland and Italy – Irish CGT not covered
9 April 2006
Treaty negotiations between Saudi Arabia and Italy
9 April 2006
Corporate immigration – Italian resident status commences on date of deregistration from Spanish register of companies and transfer of effective management to Italy
16 March 2006
Protocol between India and Italy signed
19 February 2006
Guideline on implementing EU Interest and Royalties Directive published
1 January 2006
On 3 November 2005 the Indian Union Cabinet gave its approval for the signing of a protocol amending the India-Italy income tax treaty of 19 February 1993. Further details of the protocol will be reported subsequently.
6 December 2005
Draft Budget Bill for 2006 Participation exemption regime
6 December 2005
Decree-Law modifying participation exemption regime approved by government
9 November 2005
Draft Budget Bill for 2006 capital losses
9 November 2005
In September 2005, the Revenue Commissioners announced the withdrawal, pending the receipt of legal advice on the subject, of their previous view that Irish capital gains tax is a tax
16 October 2005
Italy implements EU Interest and Royalties Directive
21 September 2005