Italy Tax News

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

Discussion draft on New Art. 7 of OECD Model – details

30 August 2008

OECD Council approves 2008 Model Tax Convention

11 August 2008