The Monthly Update newsletter summarizes the most relevant cross-border tax novelties of December 2023, from a domestic, European and international perspective. Insights are provided about:
– foreign profits paid out by a European Economic Interest Grouping;
– publication of Global minimum tax implementation draft;
– amendments to the rules for identifying Italian tax resident individuals;
– amendments to the rules for identifying Italian tax resident entities;
– Italian Tax Authority Circular Letter on the tax regime on crypto-assets.
