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Sep 21 2021
HMRC sends ‘nudge’ letters over unpaid tax to non-doms
Alessandro Belluzzo

HMRC believes that some have failed to declare and pay the annual levy known as the ‘remittance basis charge’. HMRC is sending ‘nudge’ letters to wealthy non-domiciled people who they believe may have not paid enough tax
Sep 1 2021
Taxation of trusts in Italy: new developments
Luigi Belluzzo

The Italian Tax Authorities published a discussion Draft Circular Newsletter on the Taxation of Trusts in Italy: New Developments, to practitioners and institutions. Our Firm is contributing to these discussions with our views and experience, to further establish the use of Trusts in Italy for the benefit of clients who are resident in Italy or abroad.
Aug 4 2021
Attività degli enti del terzo settore
Giovanna Mazza

Il 26 luglio scorso è stato pubblicato sulla Gazzetta Ufficiale n. 177 il decreto del Ministero del Lavoro e delle Politiche Sociali 19 maggio 2021, n. 107
Jul 23 2021
Imponibilità in Italia degli interessi percepiti da banche estere - Risposta ad interpello n. 500 del 21.7.2021

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.
Jul 14 2021
Fisco: Lista Dubai in mano alla GDF, Malta va in “Grigio”. È corsa ai ravvedimenti
Luigi Belluzzo

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.
Jun 22 2021
On 1st July 2021, the EU is making changes to its VAT rules. This will affect shipments to the EU and those made between EU countries
Silvia Bocchetti

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).

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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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