As already highlighted in other Focus Alert on our website, Italy the Swiss Confederation will no longer classify Switzerland on Article 1 of the Ministerial Decree of 4 May 1999 (the so-called “Black List”).
Interessante sentenza a Treviso in primo grado (n. 44 del 01/02/2023) che dirime una vicenda di doppia residenza tra Romania e Italia applicando la cd. “tie break rule”, superando l’ostacolo della mancata iscrizione all’AIRE.
Assonime, with Circular No. 16/2023, analyzes the new rules on cross-border conversions, mergers and demergers, introduced in our legal framework by Legislative Decree No. 19/2023, implementing Directive (EU) 2019/2121.
Con la Risposta n. 267 del 27 marzo 2023, l'Agenzia delle Entrate ha affrontato nuovamente il tema del "condizionamento del trustee" anche mediante l'intervento del guardiano/protector, che può portare alla interposizione fiscale del Trust.
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