A questo LINK l’informativa periodica del CNDCEC in tema di internazionalizzazione pubblicata il 2 ottobre 2018.
Saudi Arabia signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention). Saudi Arabia becomes the 84th jurisdiction to join the Convention, which now covers over 1,400 bilateral tax treaties. The Convention is the first multilateral treaty of its kind, allowing jurisdictions to integrate results from […]
Here below the link to the updated CBC Guidance released by the OECD: updated CbC guidance A brief summary of the main additions: Information that jurisdictions’ rules can either include or exclude constituent entity dividends from PBT (despite confirming that they must be excluded from “revenues”, the model legislation was unclear on this point so […]
Through G20 action, small business could better access global opportunities, new report explains Paris, 14 September 2018 – “G20 leaders must do more to strengthen cross-border coordination and remove artificial barriers to help improve the business and financing environment for SMEs or we risk missing out on their productivity potential,” said Russel Mills, Secretary General, […]
Nei casi un cui la persona fisica emigrata all’estero sia considerata: residente in Italia dall’Agenzia delle Entrate in quanto non cancellata dall’AIRE, ma anche residente nello Stato in cui è emigrata, a norma delle leggi di quello Stato, è necessario applicare le cosiddette “tie break rules” contenute nelle Convenzioni contro le doppie imposizioni per risolvere […]