The EU Directive 2021/338 better known as the Quick Fix Directive (hereafter the "Quick Fix Directive") and the EU Regulation 2021/337 (hereafter the "Regulation") have been published on 26 February 2021 in the Official Journal of the European Union.
The Budget Law 2021 (Law n. 178/2020) introduces a new tax regime for Italian source dividends and capital gains realized by EU or EEA UCIs. The purpose of the new regime is to remove the discrimination against foreign UCIs
From the 1/1/2021 the rules in the United Kingdom for audit exemption based on the submission of a guarantee statement from a parent from the EU have changed. This is extremely important for Italian parent companies who have subsidiaries in the United Kingdom and relied on the exemption under sections 479A – 479C
On the 1st January 2021 the UK left the EU. There will be various tax changes and implications following Brexit. Here we analyse the case of property owned by Italian Citizens in the United Kingdom for the purposes of IVIE Taxation.
The professional sportsmen, as stated by the article 16, clause 5-quater of the Legislative Decree n. 147/2015 could apply for the tax incentive named “Regime speciale per lavoratori impatriati”.
Gli obblighi di segnalazione del Regno Unito derivanti dalla “DAC 6”, la Direttiva (UE) 2018/822 del 25 maggio 2018, (“Direttiva sugli intermediari fiscali” o “Mandatory Disclosure”) sono stati sostanzialmente rimossi a seguito della Brexit e dal primo gennaio 2021 hanno cessato di applicarsi nel Paese.
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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