Il D.L. n. 84/2025, pubblicato in Gazzetta Ufficiale il 17 giugno 2025, è intervenuto in modo risolutivo sul regime fiscale delle plusvalenze derivanti dalla cessione di quote di partecipazione in associazioni professionali e società tra professionisti, stabilendone espressamente la loro riconducibilità alla categoria dei redditi diversi.
Il DL 84/2025 favorisce la convivenza tra la disciplina CFC e la Global Minimum Tax all’art. 167 TUIR e permette una via d’uscita al 15% per evitare il rischio di sotto tassazione delle controllate etere.
Il DL 84/2025 elimina il calcolo proporzionale e introduce la riduzione “×2” sui conferimenti degli ultimi 24 mesi, estendendo alle società conferitarie il test di vitalità delle perdite.
In two tax rulings published on 28 May 2025 (Replies No. 144 and 145), the Italian Revenue Agency (“Agenzia delle Entrate”) revisited the ever-topical issue of the direct taxation of foreign trusts, addressing both the trust’s status as a taxable person and the levy on Italian-source income.
Starting from April 2, 2025, Italian citizens planning to travel to the United Kingdom for short stays will be required to obtain an Electronic Travel Authorisation (ETA) before departure.
The UAE is home to millions of expatriates from all over the world, many of whom have built families, acquired property, and invested in businesses. Yet, few expats realise how different the UAEs inheritance laws are from those in their home countries.
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