Il recente Decreto Legge c.d. “omnibus” (DL 113/2024, art. 6) ha introdotto un regime speciale di tassazione dei redditi dei lavoratori frontalieri residenti nei seguenti 72 Comuni.
With ruling no. 423/2023, filed on July 29, 2024, the First-Tier Tax Court of Verona recognized the legitimacy of a refund requested by a taxpayer for double taxation on foreign dividends.
The Italian Revenue Agency, in its ruling no. 160/2024, analyzed the potential abusive aspects of a company reorganization based on two contributions of shares under two different tax regime, pursuant to Article 177, paragraphs 2 and 2-bis of the Italian Income Tax Code (TUIR), both suitable, under certain conditions, to guarantee the neutrality of the transaction.
Belluzzo International Partners has been recognised as a Firm Leader in the Private Client category by the ITR World Tax Guide 2025, with excellent rankings in Transactional Tax, Tax Controversy, Transfer Pricing and General Corporate Tax.
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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