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Income Tax Law
Italy

15% withholding tax rate on Italian dividends for Japanese investors: direct applicability of the Italy–Japan Tax Treaty recognized 

With Ruling No. 203/2025, the Italian Revenue Agency provided important
Resident
Italy

Ruling No. 208/2025 of the Italian Revenue Agency: the tax regime applicable to a securities account and any capital gains accrued in Italy by an Italian citizen who has transferred tax residence to Thailand 

With Ruling No. 208/2025, the Italian Revenue Agency clarified two
Permanent Establishment
Italy

Partial Suspension of the Russia–Italy Convention in the Italian Revenue Agency’s Tax Ruling No. 206/2025 

Decree No. 585 of 8 August 2023, issued by the
Resident
Italy

The Italian Revenue Agency’s U-turn Correction on the Taxation of Bonuses Paid to Employees 

Tax Ruling No. 199/2025 amends the previous position expressed by
Driving License Law
Tunisia

New Italy-Tunisia driving license agreement in force

The new agreement on the recognition of driving licenses between
Resident
Italy

Obligations regarding tax monitoring and IVAFE rules: Tax Ruling No. 11/2025 on the correct reporting of the value of units held in foreign UCIs not traded on regulated markets 

With Tax Ruling No. 11/2025, the Italian Tax Authorities clarified
Permanent Establishment
Italy

The “Qualifying” Role of the Italian Permanent Establishment to Be Assessed in the Specific Case

With Tax Ruling No. 193/2025 the Italian Revenue Agency outlined
A&P Webinars

Studio A&P and Training on Global Mobility

Studio A&P continues its outreach activities in the field of

A&P Webinars

Studio A&P will attend the third edition of the ELA TECH Conference.

Studio A&P will take part in the European Labour Authority

Contact Studio A&P

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