Internatio­nales Steuer­recht

Italy: Reform of international taxation

An overview by Alma LED, Taxand Italy:

Earlier this year, the Italian Parliament approved a set of general principles and criteria enabling the Government to implement a reform of the Italian tax system. On 16 October 2023, the Council of Ministers preliminarily approved the draft of the Decree dealing with tax matters that involve international taxation.

Experts from Italian Taxand member firm, Alma LED, have released a newsletter analysing some of these proposed changes concerning the following topics:

  • Tax residence of Individuals
  • Tax residence of companies and entities
  • Status of controlled foreign companies
  • Reshoring of business activities to Italy
  • Inpatriate regime

You can read the full newsletter here.

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