I Giudici della Suprema Corte, con l’ordinanza n. 6874 del 2023 si sono pronunciati sul regime fiscale applicabile alla vendita di opere d'arte da parte di persone fisiche.
With ruling nos. 117 and 128, the Italian tax authority confirms the rules for the application of withholding taxes on dividends paid by Italian companies to their UK shareholders.
On Wednesday 15 March, Jeremy Hunt, the Chancellor of the Exchequer, addressed the Commons to deliver the Spring Budget 2023, with an aim to bring people back into the workforce. Mr Hunt commented that the Office for Budget Responsibility (OBR) expects inflation to fall from 10.7% to 2.9% by the end of 2023.
The Italian budget law 2023 (“Budget Law”) has introduced the so-called ‘Investment Management Exemption’ (IMEX) in order to give certainty to Investment Fund Management practices, with a particular focus to the risk for a permanent establishment in Italy (“PE”) for a non-Italian resident fund or its investors.
The Cartabia Reform came into force on March 1st, 2023. This will have a significant impact on family law proceedings. The aim is to reduce the length of time from the start of proceedings and a judgement.
L'Agenzia delle Entrate, nella Risposta n° 185 del 1° febbraio 2023, ha chiarito che la donazione della quota di controllo di una società, dai genitori ai figli, non beneficia dell’esenzione da imposta di donazione qualora il potere “sostanziale” di amministrazione della società non competa ai donatari
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