The Italian government recently approved a draft 2024 budget law which provides for the extension of the domestic participation exemption regime on disposal of shareholdings (PEX) to those non-resident corporations that: (i)...more
11/28/2023
/ Corporate Entities ,
Corporate Taxes ,
EU ,
European Economic Area (EEA) ,
Income Taxes ,
Italy ,
Legislative Agendas ,
Member State ,
New Legislation ,
New Regulations ,
New Rules ,
Regulatory Agenda ,
Shareholders ,
Tax Code ,
TIEA
On October 16, 2023, the Council of Ministers approved, in preliminary examination, the draft of a legislative decree implementing the tax reform on international taxation. The draft decree must now acquire the opinions of...more
On 26 February 2019, the Court of Justice of the European Union (CJEU) issued long-awaited judgments in a group of cases concerning the Danish government withholding tax on dividends and interest paid by Danish companies to...more
On February 26, 2019 the Court of Justice of the European Union (CJEU) issued the long-awaited judgments on the cases concerning the Danish government withholding tax on dividends and interest paid by Danish companies to...more
3/5/2019
/ Anti-Abuse Rule ,
Beneficial Owner ,
Court of Justice of the European Union (CJEU) ,
Dividends ,
EU ,
Member State ,
OECD ,
Parent Corporation ,
Payment Services Directive ,
Subsidiaries ,
Tax Exemptions ,
Withholding Tax
The breadth of the articles contained in our Focus on Tax this issue demonstrates the perennial importance of this topic to global businesses and international high net worth individuals. We examine topics ranging from...more
12/14/2015
/ Anti-Bribery ,
China ,
Double Taxation ,
EU ,
EU Data Protection Laws ,
Foreign Investment ,
General Data Protection Regulation (GDPR) ,
Holding Companies ,
Hospitals ,
Institutional Investors ,
Italy ,
OECD ,
Patents ,
Trusts ,
UK ,
UK Competition Appeal Tribunal (CAT) ,
UK Consumer Rights Act