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Alessandro Saini e Paolo Mandarino sul Quotidiano Il Sole 24 Ore del 3 novembre 2022 commentano la Sentenza della Cassazione n. 25698 del 1° settembre 2022 che riconosce la spettanza del credito di imposta sui dividendi esteri assoggettati ad imposizione sostitutiva «non facoltativa», evidenziando che la Sentenza apre la strada a richieste di rimborso che potrebbero interessare non solo i dividendi esteri bensì gli altri redditi di capitale (esteri) soggetti a imposizione sostitutiva obbligatoria.

In an article, published in the Corriere della Sera - L'Economia – of the 31st October 2022, Luigi Belluzzo comments  on the long-awaited Circular 34/e of the Italian Revenue Agency, which provides useful interpretative guidelines on the most relevant issues around the taxation of Trusts in Italy, including those with cross-border implications.

Video of the presentation of "Il wealth planning", written by Luigi Belluzzo at Egea - Bocconi. The video focuses on the main themes addressed in the book "Il wealth planning" by Luigi Belluzzo, published by EGEA

Belluzzo International Partners, together with its associated firm of solicitors Phillip’s Lewis Smith, can assist the clients with any issue regarding family law, including cases of a cross-border nature.

Having held, before moving to Italy, the position of director of the company where the new employment relationship will be established does not preclude access to the "impatriated workers" regime.

The Italian Revenue Agency, with Circular Newsletter No. 34/E, provides the official guidelines about trust and taxation in Italy