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Decree No. 585 of 8 August 2023, issued by the President of the Russian Federation and providing for the unilateral suspension by the country of certain provisions of international tax...
Tax Ruling No. 199/2025 amends the previous position expressed by the Italian Revenue Agency regarding the taxation of bonuses granted under an incentive plan and the related withholding obligations, in...
The rules governing tax residence of non-residents in Italy have been recently amended by Legislative Decree No. 209/2023. The changes introduced concern the connecting criteria, which are provided as alternatives,...
Our international tax experts assist Italian and foreign citizens in correctly identifying their tax residency under Italian law and Double Tax Treaties. We provide consultancy on registered residence, the criteria...
With Tax Ruling No. 11/2025, the Italian Tax Authorities clarified the proper valuation methods for non-listed shares held by Italian resident individuals in foreign non-real estate UCIs, with particular reference...
The Tax residence's regime of legal entities in Italy has been amended by Legislative Decree No. 209/2023. The amendments concern the connecting factors, provided as alternatives, for the attribution of...