Gli interessi percepiti dalle banche estere in relazione a contratti di mutuo, come i Crediti Lombard erogati a favore di clientela italiana, sono imponibili in Italia quali redditi di capitale.
Dopo il clamore suscitato dalla notizia, data da Il Sole 24 Ore e Alessandro Galimberti a fine giugno, dell’acquisto da parte della Repubblica di Germania della lista dei soggetti con rapporti bancari a Dubai (cd “Lista Dubai”), il Comando della GDF ha ora impartito le istruzioni ai reparti operativi.
Distance selling within EU countries. The new threshold for distance selling of B2C goods between EU member states and Northern Ireland is a single pan-European threshold of €10,000 (£8,818).
With Brexit done and the vaccination programme being a huge success in the United Kingdom, allowing a phased reopening of the economy to take place, business is beginning to return to some kind of normality.
An interesting official document has been issued by the Italian Tax Authorities ( Risposta no. 296/21) which clarifies the taxation of so-called telework. The case on hand concerned the taxation of income which an Italian employer paid to his employee for teleworking from his home in the United Kingdom, where he is a tax resident.
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