{"id":3473,"date":"2024-01-18T15:08:55","date_gmt":"2024-01-18T15:08:55","guid":{"rendered":"https:\/\/www.fhpadvisory.it\/?post_type=elenco-news&#038;p=3473"},"modified":"2024-10-12T11:45:23","modified_gmt":"2024-10-12T11:45:23","slug":"november-international-tax-focus","status":"publish","type":"elenco-news","link":"https:\/\/www.fhpadvisory.it\/en\/elenco-news\/november-international-tax-focus\/","title":{"rendered":"November &#8211; International Tax Focus"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><a href=\"#1\">Foreign profits paid out by a European Economic Interest Grouping are fully taxable<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#2\">Participation exemption on capital gains arising from the sale of shareholdings in Italian companies<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#3\">Investment Management Exemption Draft Ministerial Decree<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#4\">Global minimum tax implementation draft has been published<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#5\">Amendments to the rules for identifying Italian tax resident individuals<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#6\">Amendments to the rules for identifying Italian tax resident entities<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#7\">Amendments to the in-bound workers regime<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#8\">New Italian tax relief for the 0n-shoring of business activities<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#9\">Draft 2024 Budget Law envisages increase in IVIE and IVAFE rates<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#10\">Italian Tax Authority Circular Letter clarifies matters on the tax regime on crypto-assets<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#11\">Tax credit for taxes paid abroad by frontier workers<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#12\">Publication of the EU Directive 2023\/2226 in the Official Journal of the European Union<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#13\">EU list of non-cooperative jurisdictions for tax purposes amended<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"1\"><span style=\"text-decoration: underline;\">Foreign profits paid out by a European Economic Interest Grouping are fully taxable<\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">In its decision no. 28154 of October 6, 2023, the <strong><u>Italian Supreme Court<\/u> <\/strong>affirmed that profits distributed by a French-regulated <strong><u>EEIG<\/u><\/strong> (European Economic Interest Grouping) to an Italian participating company are fully taxable: the corporate income tax exclusion (of 95 percent) provided for in Art. 89(3) of the <strong><u>TUIR<\/u><\/strong> is not applicable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Court ruled out the applicability of the <strong><u>Parent-Subsidiary directive<\/u><\/strong> in the case at hand, in which the profits were remitted to the beneficiary company by an EEIG: this is due to the fact that the entity does not fall within the subjective scope of the directive, since EEIG\u2019s are not listed as one of the legal forms in Annex I of Directive 2011\/96\/EU.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"2\"><span style=\"text-decoration: underline;\">Participation exemption on capital gains arising from the sale of shareholdings in Italian companies<\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">The draft 2024 <strong><u>Budget Law<\/u><\/strong> extends the <strong><u>participation exemption regime<\/u> <\/strong>(upon compliance with the requirements of Article 87 of the TUIR) to capital gains realized by foreign companies from the sale of equity investments in Italian companies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the extension is limited to:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">capital gains arising from the disposal of non-portfolio shareholdings;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">capital gains realized by companies resident in countries of the European Union and the European Economic Area.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The provisions of <strong><u>Tax Treaties<\/u><\/strong> that reserve the exclusive right to tax capital gains to the Residence State remain unaffected.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"3\"><span style=\"text-decoration: underline;\">Investment Management Exemption Draft Ministerial Decree<\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">The draft Ministerial Decree implementing the Italian<br>investment management exemption has been issued for public consultation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This exemption, amongst others, regards foreign funds; the draft decree states that the following are considered independent:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">EU collective investment undertakings that comply with Directive 2009\/65\/EC (UCITS Directive) or whose manager is subject to forms of supervision under Directive 2011\/61\/EU (AIFMD);<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">non-EU CIVs established in white-listed countries whose assets are collected from a plurality of investors and subject to a supervisory regime assimilated to that of European funds; and<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">institutions whose exclusive or main purpose is to carry out the business of investing the capital raised from third parties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The <strong><u>Italian Tax Authority<\/u><\/strong>\u2019s draft Implementing Measure also sets out rules for assessing the asset manager\u2019s remuneration, distinguishing between investment management services and services that are instrumental to investment management.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"4\"><span style=\"text-decoration: underline;\">Global minimum tax implementation draft has been published<\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">In the context of a broad international tax reform, the Italian government has issued the draft of Legislative Decree containing, among the others, the implementing provisions of the EU Directive 2022\/2523 on the <strong><u>global minimum tax<\/u><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In order to ensure a minimum level of taxation for certain multinational or domestic groups of companies (according to the Pillar Two rules), certain new levies will be introduced as follows:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">the <strong><u>IIR<\/u><\/strong>, which will be due by Italian resident parent entities with respect to group entities that are subject to low taxation;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">the <strong><u>UTPR<\/u><\/strong>, payable by one or more entities of a multinational group located in Italy with respect to low taxed constituent entities of the group located in other jurisdiction. This rule applies as a back-stop rule where the IIR has not been levied (or has been levied only partly) in other jurisdictions;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">the <strong><u>QDMTT<\/u><\/strong>, a domestic levy calculated with respect to low-taxed entities of a multinational or domestic group that are located in Italy for Pillar Two purposes.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"5\"><span style=\"text-decoration: underline;\">Amendments to the rules for identifying Italian tax resident individuals<\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">The draft of the Legislative Decree of the proposed Italian tax reform also envisages amendments to the criteria for establishing the Italian <strong><u>tax residence of individuals<\/u><\/strong>. In particular, such new criteria should be:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the domicile (being \u201cthe place where the individual\u2019s personal and family are primarily located\u201d);<\/li>\n\n\n\n<li>the residence; or<\/li>\n\n\n\n<li>the presence in the territory of Italy.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">An individual is considered to be resident in Italy if at least one of these criteria is met for majority of the tax period (including also portions of days).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The new provisions shall be applicable from 1 January 2024.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"6\"><span style=\"text-decoration: underline;\">Amendments to the rules for identifying Italian tax resident entities<\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">The envisaged Italian tax reform also provides for amendments to the rules to ascertain the <strong><u>tax residence of companies<\/u> <\/strong>(Art. 73(3) of the TUIR).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The current rule provides that companies are considered resident if they have their legal seat, place of administration or the place where the main object of the entity activity is carried out in Italy for the majority of the tax period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The new rules retain only the criterion of registered office, eliminating place of administration and the main activity object test while introducing two new requirements:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">the \u201c<strong><u>place of effective management<\/u><\/strong>\u201d, which is the place where the company\u2019s strategic decisions are made;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">the \u201cprincipal place of ordinary management,\u201d i.e. the place where acts of day-to-day management are carried out.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"7\"><span style=\"text-decoration: underline;\">Amendments to the in-bound workers regime<\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Also the so-called <strong><u>in-bound workers regime<\/u><\/strong> is likely to be amended through the draft Legislative Decree on the Italian tax reform. As from 2024, the regime will only concern workers who are highly qualified and specialized.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the draft:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the tax relief for teachers and researchers (Art. 44 of Law Decree no. 78\/2010) should not change;<\/li>\n\n\n\n<li>the general in-bound workers regime will be capped to a 600,000.00 euros limit;<\/li>\n\n\n\n<li>the benefit will be reduced from a 70% to a 50% reduction of the relevant income;<\/li>\n\n\n\n<li>to be eligible for the new regime, the relevant individuals must have been resident abroad for the three tax fiscal years prior to moving to Italy (instead of the two fiscal years that are currently required) with a commitment to reside in Italy for at least five years (instead of the two that are currently required);<\/li>\n\n\n\n<li>the activity upon arriving in Italy must be carried out under a \u201cnew\u201d employment contract with a subject that differs from the one with which the worker was employed with abroad (and\/or any entities belonging to the same group) before the transfer to Italy.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"8\"><span style=\"text-decoration: underline;\">New Italian tax relief for the 0n-shoring of business activities<\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">The draft Legislative Decree on the upcoming Italian tax reform introduces a new regime for business activities and self-employment activities transferring their operations to Italy (reshoring).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The rule stipulates that 50% of the relevant business income, self-employment income related to activities performed in a non-EU country and transferred to Italy may benefit from an exemption from Italian <strong><u>IRES<\/u><\/strong> (corporate income tax) as well as <strong><u>IRAP<\/u><\/strong>. This benefit may be enjoyed in the fiscal year in which the transfer occurs and for the the following five fiscal years.The rule is subject to approval by the European Commission.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"9\"><span style=\"text-decoration: underline;\">Draft 2024 Budget Law envisages increase in IVIE and IVAFE rates<\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">The draft of the 2024 Budget Law provides for an increase in the rates of property taxes on foreign assets (<strong><u>IVIE<\/u><\/strong> and <strong><u>IVAFE<\/u><\/strong>): as of 2024, IVIE increases from the current 0.76% to 1.06%; IVAFE increases from the current 0.2% to 0.4%, but only for financial products held in blacklisted countries, being the countries listed in the Ministerial Decree 4 May 1999 (from which, as of 2024, Switzerland will be removed).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"10\"><span style=\"text-decoration: underline;\">Italian Tax Authority Circular Letter clarifies matters on the tax regime on crypto-assets<\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">With the <strong><u>Circular Letter<\/u><\/strong> no. 30 of 27 October 2023, the <strong><u>Italian Tax Authorities<\/u><\/strong> clarify the tax regime of crypto-assets that was introduced by Law no. 197\/2022, which is effective starting from 2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In particular, the circular examines:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the tax regime on such <strong><u>crypto-assets<\/u><\/strong> until 2022 and as from 2023 for income tax purposes;<\/li>\n\n\n\n<li>the VAT regime applicable to crypto-assets;<\/li>\n\n\n\n<li>the territoriality criteria of crypto-assets for income tax and <strong><u>inheritance and gift tax<\/u><\/strong> purposes;<\/li>\n\n\n\n<li>the voluntary disclosure procedure for previously undeclared assets;<\/li>\n\n\n\n<li>the international framework on the subject (MiCA regulation, DAC 8 Directive and Crypto-Asset Reporting Framework, CARF).<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"11\"><span style=\"text-decoration: underline;\">Tax credit for taxes paid abroad by frontier workers<\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">According to the decision no. 944 of 10 October 2023 of Tax Court of Justice of Emilia Romagna, taxes paid abroad are fully deductible against Italian income tax liabilities in the hands of frontier workers. In similar cases, in fact, the limitation of Art. 165(10) of the TUIR for foreign sourced income that are only partially taxable in Italy shall not apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This decision goes against the position taken by the Italian Tax Authorities which claim that the foreign tax credit must be reduced given the existence of an exempt income (7,500 euros, or 10,000 euros from 2024) that reduces the taxable income taxed in Italy.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"12\"><span style=\"text-decoration: underline;\">Publication of the EU Directive 2023\/2226 in the Official Journal of the European Union<\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">On 24 October 2023, the EU Directive 2023\/2226 (DAC 8) on the automatic exchange of information for tax purposes between Member States was published in the Official Journal of the European Union.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The directive:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>extends the automatic exchange of information, as from 2026, to crypto-assets;<\/li>\n\n\n\n<li>provides for the automatic exchange of information, as of 2026, of rulings filed by individuals, if the transaction under scrutiny in the ruling has a value higher than 1.5 million euros or if the ruling concerns the person\u2019s tax residence;<\/li>\n\n\n\n<li>extends the automatic exchange of information, as of 2026, to dividends collected on certain accounts.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Finally, rules on the disclosure of potentially aggressive international transactions are amended to safeguard the attorney-client privilege.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"13\"><span style=\"text-decoration: underline;\">EU list of non-cooperative jurisdictions for tax purposes amended<\/span><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">On 17 October 2023, the Council of the European Union updated the EU black-list of non-cooperative jurisdictions for tax purposes by adding Antigua and Barbuda, Belize and the Seychelles and removing the British Virgin Islands, Costa Rica and the Marshall Islands.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">*********************<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<em>To be constantly updated on main tax news, as well as on events and articles by the professionals of our Firm, we invite you to follow us on our<strong> Linkedin channel<\/strong>: <\/em><a href=\"http:\/\/www.linkedin.com\/company\/fazziniholzmillerpartners\"><em>www.linkedin.com\/company\/fazziniholzmillerpartners<\/em><\/a><em><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">*********************<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">We remain at your disposal for any clarification and we take this opportunity to extendour best regards.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Fazzini Holzmiller &amp; Partners<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>November 2023 \u2013 International Tax Focus<\/p>\n","protected":false},"featured_media":3330,"menu_order":0,"template":"","meta":[],"categorie-news":[28],"class_list":["post-3473","elenco-news","type-elenco-news","status-publish","has-post-thumbnail","hentry","categorie-news-update"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>November - International Tax Focus - FHP<\/title>\n<meta name=\"description\" content=\"November 2023 \u2013 International Tax Focus\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fhpadvisory.it\/en\/elenco-news\/november-international-tax-focus\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"November - International Tax Focus - FHP\" \/>\n<meta property=\"og:description\" content=\"November 2023 \u2013 International Tax Focus\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fhpadvisory.it\/en\/elenco-news\/november-international-tax-focus\/\" \/>\n<meta property=\"og:site_name\" content=\"FHP\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-12T11:45:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.fhpadvisory.it\/wp-content\/uploads\/2023\/07\/audit-3929140_1280.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"743\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"10 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.fhpadvisory.it\\\/en\\\/elenco-news\\\/november-international-tax-focus\\\/\",\"url\":\"https:\\\/\\\/www.fhpadvisory.it\\\/en\\\/elenco-news\\\/november-international-tax-focus\\\/\",\"name\":\"November - International Tax Focus - FHP\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.fhpadvisory.it\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.fhpadvisory.it\\\/en\\\/elenco-news\\\/november-international-tax-focus\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.fhpadvisory.it\\\/en\\\/elenco-news\\\/november-international-tax-focus\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.fhpadvisory.it\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/audit-3929140_1280.jpg\",\"datePublished\":\"2024-01-18T15:08:55+00:00\",\"dateModified\":\"2024-10-12T11:45:23+00:00\",\"description\":\"November 2023 \u2013 International Tax Focus\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.fhpadvisory.it\\\/en\\\/elenco-news\\\/november-international-tax-focus\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.fhpadvisory.it\\\/en\\\/elenco-news\\\/november-international-tax-focus\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.fhpadvisory.it\\\/en\\\/elenco-news\\\/november-international-tax-focus\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.fhpadvisory.it\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/audit-3929140_1280.jpg\",\"contentUrl\":\"https:\\\/\\\/www.fhpadvisory.it\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/audit-3929140_1280.jpg\",\"width\":1280,\"height\":743},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.fhpadvisory.it\\\/en\\\/elenco-news\\\/november-international-tax-focus\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.fhpadvisory.it\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"November &#8211; 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