Orbitax

Italy Tax News

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

European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006

European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound 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

Treaty between Peru and Italy – negotiations

14 June 2006

CFC rules: Council of State (Consiglio di Stato) approved implementing rules for "related entities"

14 June 2006

Ruling on application of EC Parent-Subsidiary Directive to trust companies

14 May 2006

Treaty negotiations between Saudi Arabia and Italy

9 April 2006

Treaty between Ireland and Italy – Irish CGT not covered

9 April 2006

Protocol between India and Italy – details

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

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