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Apr 20 2022
EU adopts further sanctions package against “Russian” trusts.
Giovanna Mazza Ilaria Di Tonto

On April the 8th 2022 the EU imposed further sanctions on Russia following Council Regulation 2022/576 amending Council Regulation 833/2014 regarding sanctions in view of Russia’s actions against Ukraine, by way of the latest Council Decision CFSP 2022/578.
Mar 25 2022
Guide to Spring 2022 UK Forecast Statement
Alessandro Belluzzo

A short guide by Alessandro Belluzzo on the Spring 2022 Forecast Statement that the Chancellor of the Exchequer, Rishi Sunak, delivered to Parliament on Wednesday 23 March 2022.
Mar 11 2022
Tax residence of individuals: the Italian Supreme Court confirms the critical importance of AIRE registration
Luigi Belluzzo

In the ruling of the 18th January 2022, n. 1355, the Italian Court of Appeal established that in the event of non-registration with AIRE (the register of Italians residing abroad), a transfer of residence abroad is not relevant for tax purposes, and the taxpayer registered for most of the year in their register of residence is considered a taxable person.
Mar 7 2022
Removal of the country code EU from CHIEF
Silvia Bocchetti

The country code EU in the UK Trade Tariff and the Customs Handling of Import and Export Freight (CHIEF) system is no longer valid in any data field from 8 February 2022.
Mar 1 2022
UK Residential Properties - Register of Overseas Entities
Alessandro Belluzzo Giacomo Francioni

The long-awaited Register of Overseas Entities legislation will be introduced to the UK parliament on the 1 March 2022, requesting foreign beneficial owners of property in England, Scotland and Wales to disclose their identities.
Feb 23 2022
Italy/ UK: The Italian Tax Authority on transparent UK vehicles taxation
Luigi Belluzzo

The Italian Tax Authority ruling No. 17 of 12 January 2022 deals with a critical issue: the applicability of the Italy/United Kingdom Convention ("Convention") concerning dividends paid by Italian companies to an English Limited Partnership. The latter is, as known, fiscally transparent in the UK.

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ABU DHABI

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Abu Dhabi

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uae@belluzzo.net

Belluzzo International Partners is a multidisciplinary, international and independent professional boutique that provides consultancy in the areas of Wealth, Law, Tax, Finance.

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