Luigi Belluzzo e Ivan Mastrototaro su Fiscalità & Commercio Internazionale n. 12/2023 edita da Wolters Kluwer approfondiscono la disciplina delle operazioni straordinarie transfrontaliere come emendata con il D.Lgs. n. 19/2023. Il citato decreto attua la Direttiva UE 2019/2121 al fine di eliminare le barriere giuridiche e amministrative che spesso rallentano o ostacolano tali operazioni.
Il TAR del Lazio, con l'ordinanza del 7 dicembre 2023, ha sospeso l’efficacia del decreto del 29 settembre 2023 del MIMIT di avvio dell’operatività del Registro dei titolari effettivi.
The draft Legislative Decree implementing the reform project on international taxation provided for by Law 111/2023, which is currently being examined by the parliamentary committees, intervenes on the Controlled Foreign Companies ("CFC") rules, and in particular on the quantification of the so-called effective tax rate ("ETR").
There was a large turnout at the event 'Family Wealth. The management of family relationships in domestic and international settings. International Couples and Comparing Cultures', which addressed the issue of the protection that different countries provide to family members in cases of international separation and divorce, with a particular focus on Italy and the United Kingdom.
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