{"id":4596,"date":"2026-07-31T09:26:18","date_gmt":"2026-07-31T09:26:18","guid":{"rendered":"https:\/\/www.fhpadvisory.it\/?post_type=elenco-news&#038;p=4596"},"modified":"2026-07-31T09:26:19","modified_gmt":"2026-07-31T09:26:19","slug":"july-2026-international-tax-focus","status":"publish","type":"elenco-news","link":"https:\/\/www.fhpadvisory.it\/en\/elenco-news\/july-2026-international-tax-focus\/","title":{"rendered":"JULY 2026 \u2013 INTERNATIONAL TAX FOCUS"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><a href=\"#1\">New conventional wages approved<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#2\">Researcher already working in Italy may not benefit from the teachers and researchers regime<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#3\">The registered office of the employer is not relevant for frontier workers regime purposes<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#4\">Foreign tax credit shall be granted even against foreign capital gain taxes<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#5\">US pension funds should be taxed in Italy at the same rate of Italian pension fund<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#6\">Italian Tax Authorities need to prove the abuse of law under the Parent-Subsidiary Directive<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#7\">Dividends received by banks and financial intermediaries benefit from a specific IRAP treatment<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#8\">Italian cooperative companies may benefit from the Interest&amp;Royalty Directive<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#9\">Italian Tax Authorities give guidance on crypto-asset data exchange<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#10\">The Ministry of Finance provides clarification on the Global Minimum Tax<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#11\">EU Commission adopts the socalled Omnibus Directive proposal<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#12\">The ECJ rules on dividends received by companies reporting losses<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"1\"><strong>New conventional wages approved<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With the Ministerial Decree dated 29 May 2026, published in the Official Gazette on 11 June 2026, the Ministry of Labour and Social Security defined the conventional wages applicable to Italian workers working abroad for 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conventional wages are used, instead of actually paid wages, for the purpose of determining employment income according to the regime provided for by Art. 51(8-bis) of the TUIR, for those who work abroad on a continuous basis and as the exclusive object of the employment relationship for a period exceeding 183 days over a 12-month period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Given the delay in approving the above-mentioned decree, for the 2026 salaries paid before its publication, temporary reference has to be made to Ministerial Decree 16 January 2025 (relating to 2025), save any balance to be determined.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"2\"><strong>Researcher already working in Italy may not benefit from the teachers and researchers regime<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With ruling no. 121 of 8 June 2026 the Italian Tax Authorities denied the benefit of the teachers and researchers regime referred to in Art. 44 of Legislative Decree 78\/2010 to a Japanese researcher, hired by an Italian University in 2026, who had lived in Rome from 2016 until March 2025, carrying out research activities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">During this period, the researcher had stayed in Italy with his family, and the related income had been exempted from income tax by virtue of an agreement between the Italian Government and European molecular biology laboratory (EMBL).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the Italian Tax Authorities\u2019 opinion, given the period spent in Italy, it is not possible to consider the researcher as a foreign resident (a necessary requirement for benefiting from the regime at stake) for the period prior to recruitment at the Italian University.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"3\"><strong>The registered office of the employer is not relevant for frontier workers regime purposes<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With The registered office of the employer is not relevant for frontier workers regime purposes Authorities clarified that, for the purposes of the qualification as frontier workers as defined by the ItalySwitzerland Agreement of 23 December 2020, the circumstance that the registered office of the Italian employer is located outside the border area (in this specific case, in Veneto) is not relevant; on the contrary, what is actually relevant is that the employment activities are carried out in the Regions of Lombardy, Piedmont, Valle d\u2019Aosta or in the Autonomous Province of Bolzano.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"4\"><strong>Foreign tax credit shall be granted even against foreign capital gain taxes<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the decision no. 413\/2026 of the tax court of first instance of Brescia dated 3 June 2026, taxes paid abroad (in this specific case, in Brazil) on the capital gain realized by an Italian resident shareholder as a consequence of the sale of its interest in a company resident in that State can be off-set against taxes due in Italy even if the capital gain is taxed in Italy with a substitute tax (a circumstance which should, according to Italian domestic law, inhibit the use in Italy of a foreign tax credit).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The decision is based on the wording of the tax treaty entered into between Italy and Brazil which prevents Italian tax payers from claiming the foreign tax credit if foreign income is taxed with a substitute tax at the taxpayer\u2019s choice; it follows that the credit can instead be availed of if the application of the substitute tax is mandatory (as it actually occurs based on the current wording of the Italian domestic provisions).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The decision represents the first case law regarding foreign tax credit on foreign capital gain taxes (the principle has, however, been reaffirmed several times in relation to foreign dividends)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"5\"><strong>US pension funds should be taxed in Italy at the same rate of Italian pension fund<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the Italian Supreme Court decision no. 18106 of 5 June 2026, the 15% withholding provided for by the Italy-United States tax treaty on dividends paid by an Italian company to a US pension fund is in breach of the free movement of capital principle enshrined into Art. 63 of the TFEU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This withholding rate is, indeed, higher than both the substitute tax rate applied on the net result of Italian pension funds (11%, at the time of the facts), and the withholding tax provided for by Art. 27(3) of Presidential Decree 600\/73 for distributions to EU\/EEA funds (similarly, 11%).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">By virtue of art. 63 of the TFEU, which is also applicable in relations with third countries, the US pension fund is entitled to reimbursement of the difference of 4%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"6\"><strong>Italian Tax Authorities need to prove the abuse of law under the Parent-Subsidiary Directive<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the decision no. 17347 of the Italian Supreme Court of 1 June 2026, when applying the ParentSubsidiary Directive:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>for the purposes of the refund of the Italian tax on dividends, the subject to tax requirement of the directive is to be understood in the sense of a potential liability to tax of the beneficiary in its State of residence, regardless of any actual payment or tax debt;<\/li>\n\n\n\n<li>the existence of abusive practices must be duly proven by the Italian Tax Authorities, which must ascertain the constituent elements of the unlawful conduct. It is confirmed that it is necessary to use, for these purposes, the tests developed by the case-laws, which are linked to the exercise of an effective economic activity and the legal and economic availability of dividends.to the Italian Supreme Court decision no. 13128 of 7 May 2026, the exemption from withholding tax on dividends paid by an Italian company to its parent company resident in the European Union referred to in Art. 27-bis of Presidential Decree 600\/73, implementing ParentSubsidiary Directive, can be granted even if the certifications of the non-resident recipient are produced to the Italian company after the payment of dividends.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"7\"><strong>Dividends received by banks and financial intermediaries benefit from a specific IRAP treatment<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the Italian Supreme Court decision no. 17650 of 3 June 2026:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dividends are excluded from the IRAP taxable base of banks and other financial intermediaries for the part exceeding 5% of their value;<\/li>\n\n\n\n<li>the above applies to all dividends and not only to dividends deriving from participations in companies resident in the European Union falling within the scope of the Parent-Subsidiary Directive.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The dividend exemption from Italian or non-European sources must be granted in order to respect:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the equality and ability to pay principles referred to in Art. 3 and 53 of the Italian Constitution;<\/li>\n\n\n\n<li>the freedom of establishment principle and the free movement of capital principle referred to in Art. 49 and 63 TFEU, since the location of the target companies would likely affect the investors\u2019 policy.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"8\"><strong>Italian cooperative companies may benefit from the Interest&amp;Royalty Directive<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the ruling no. 129 of 25 June 2026, the withholding tax exemption on interest and royalties referred to in Art. 26-quarter of Presidential Decree 600\/73 (implementing the Interest&amp;Royalty Directive in Italy) also applies if the beneficiary of such income is a cooperative company. According to the Italian Tax Authorities:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Annex A to Presidential Decree 600\/73, which replicates the Annex to the Interest&amp;Royalty Directive, mentions (among the entities that can claim the exemption) joint-stock companies, limited partnerships and limited liability companies, as well as public and private entities that carry out industrial and commercial activities;<\/li>\n\n\n\n<li>the cooperative company, although not included in the specific list of companies eligible for benefits (spa, sapa and srl), can however access it as it is part of the residual category of \u201cpublic and private entities that carry out industrial and commercial activities\u201d. The cooperative at stake, being a private entity with legal personality, which carries out business activities and is subject to IRES, in fact, it can be considered to fall within this residual category.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"9\"><strong>Italian Tax Authorities give guidance on crypto-asset data exchange<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Italian Tax Authorities\u2019 Ordinance no. 186865 of 22 June 2026 contains further implementing provisions on the automatic exchange of crypto-asset data. This document defines, in particular:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the entities required to communicate data to the Italian Tax Authorities (crypto-asset service providers, including primarily crypto-asset service providers authorised to provide services in Italy);<\/li>\n\n\n\n<li>exclusions (service providers who carry out reporting obligations in accordance with the rules of another State on the basis of criteria similar to those provided for intermediaries required to report in Italy);<\/li>\n\n\n\n<li>the content of the communications (essentially the data of the reporting entity and the information relating to the data of the investor and the crypto-asset transactions carried out by the latter during the year);<\/li>\n\n\n\n<li>the deadlines for communications and automatic exchange, set respectively at 30 June and 30 September of the year following the one to which the data refer (since 2026 is the first year concerned, the first deadlines are set at 30 June 2027 and 30 September 2027).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"10\"><strong>The Ministry of Finance provides clarification on the Global Minimum Tax<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the guidelines issued by the Ministry of Economy and Finance on 22 June 2026, it is possible to submit only one GloBE Information Return (GIR) for the entire group in the Country of the relevant parent company or a designated entity under the following conditions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the Italian entities notify the Italian Tax Authorities by 30 June 2026 of their willingness to make use of this centralized mechanism, indicating the parent company or the designated entity that will file the GIR;<\/li>\n\n\n\n<li>the relevant GIR is validly submitted to the foreign tax administration in accordance with the notified choice;<\/li>\n\n\n\n<li>the Italian Tax Authorities receive the data within six months of the deadline for filing, i.e. by 31 December 2026.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Other clarifications concern the status of Cyprus, whose status for Pillar Two purposes is the same as the one of the other European Member States. This is because Cyprus\u2019 IIR complies with the relevant European Directive and the Country is bound to exchange information with the other EU Member States.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"11\"><strong>EU Commission adopts the socalled Omnibus Directive proposal<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On 24 June 2026, the European Commission presented a series of amendments to the income tax directives, which will be submitted to the European Parliament for consideration. They concern:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the taxation of interest, dividends and royalties;<\/li>\n\n\n\n<li>the regime of interest expenses;<\/li>\n\n\n\n<li>exit taxation in extraordinary intra-EU transactions;<\/li>\n\n\n\n<li>the relationship between Pillar Two and CFC regulations;<\/li>\n\n\n\n<li>dispute resolution mechanisms.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The recasting of the articulated provisions on the automatic exchange of information for tax purposes is also on going.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"12\"><strong>The ECJ rules on dividends received by companies reporting losses<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the opinion of the Advocate General at the European Court of Justice in connection with Case C241\/25, the legislation of a Member State (in this case, Sweden) under which a non-resident company receiving dividends subject to withholding tax at source must calculate its loss, in order to benefit from the same treatment as that provided for loss-making resident companies, according to the tax rules of the Member State that taxes the dividends at source is in breach of Art. 63 TFEU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the Advocate General, the burden of recalculating the result (i.e. the loss) according to the tax rules of the other State is a disproportionate burden, not justified either by the need for a balanced allocation of the power to impose taxes among the Member States or by the need to combat policies aimed at tax evasion.<\/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 extend our 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>New conventional wages approved Researcher already working in Italy may not benefit from the teachers and researchers regime The registered office of the employer is not relevant for frontier workers regime purposes Foreign tax credit shall be granted even against foreign capital gain taxes US pension funds should be taxed in Italy at the same [&hellip;]<\/p>\n","protected":false},"featured_media":3330,"menu_order":0,"template":"","meta":[],"categorie-news":[],"class_list":["post-4596","elenco-news","type-elenco-news","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>JULY 2026 \u2013 INTERNATIONAL TAX FOCUS - FHP<\/title>\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\/july-2026-international-tax-focus\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"JULY 2026 \u2013 INTERNATIONAL TAX FOCUS - FHP\" \/>\n<meta property=\"og:description\" content=\"New conventional wages approved Researcher already working in Italy may not benefit from the teachers and researchers regime The registered office of the employer is not relevant for frontier workers regime purposes Foreign tax credit shall be granted even against foreign capital gain taxes US pension funds should be taxed in Italy at the same [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fhpadvisory.it\/en\/elenco-news\/july-2026-international-tax-focus\/\" \/>\n<meta property=\"og:site_name\" content=\"FHP\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-31T09:26:19+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=\"12 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\\\/july-2026-international-tax-focus\\\/\",\"url\":\"https:\\\/\\\/www.fhpadvisory.it\\\/en\\\/elenco-news\\\/july-2026-international-tax-focus\\\/\",\"name\":\"JULY 2026 \u2013 INTERNATIONAL TAX FOCUS - FHP\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.fhpadvisory.it\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.fhpadvisory.it\\\/en\\\/elenco-news\\\/july-2026-international-tax-focus\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.fhpadvisory.it\\\/en\\\/elenco-news\\\/july-2026-international-tax-focus\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.fhpadvisory.it\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/audit-3929140_1280.jpg\",\"datePublished\":\"2026-07-31T09:26:18+00:00\",\"dateModified\":\"2026-07-31T09:26:19+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.fhpadvisory.it\\\/en\\\/elenco-news\\\/july-2026-international-tax-focus\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.fhpadvisory.it\\\/en\\\/elenco-news\\\/july-2026-international-tax-focus\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.fhpadvisory.it\\\/en\\\/elenco-news\\\/july-2026-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\\\/july-2026-international-tax-focus\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.fhpadvisory.it\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"JULY 2026 \u2013 INTERNATIONAL TAX FOCUS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.fhpadvisory.it\\\/#website\",\"url\":\"https:\\\/\\\/www.fhpadvisory.it\\\/\",\"name\":\"FHP\",\"description\":\"Fazzini Holzmiller &amp; 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