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Fabrizio-Bonacci-hp

Chartered Accountant
since 1976 and Auditor
since 1995

Fabrizio Bonacci

Stefano-Ciccioriccio-hp

Chartered Accountant since 1978
and Auditor since 1986.
Licensed to practice law since 1985

Stefano Ciccioriccio

Maria-Carla-Ciccioriccio-hp

Chartered Accountant
since 1982
and Auditor since 1985

Maria Carla Ciccioriccio

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Ciccioriccio-Associati-PDF-Tax-Alert
Ciccioriccio e Associati
Ciccioriccio e Associati

INTERNATIONAL TAX FOCUS – JULY 2024

1.Technical services under tax treaties concluded with Tanzania and Uganda With its ruling reply no. 120 of 3 June 2024, the Italian Tax Authorities have clarified that the following activities

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Ciccioriccio-Associati-PDF-Tax-Alert
Ciccioriccio e Associati
Ciccioriccio e Associati

INTERNATIONAL TAX FOCUS – JUNE 2024

1.Assonime analyses the Italian pex regime for non-residents With its circular letter no. 10 of 2 May 2024, Assonime has analysed the newly enacted participation exemption regime for non-resident companies

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Ciccioriccio-Associati-PDF-Tax-Alert
Ciccioriccio e Associati
Ciccioriccio e Associati

INTERNATIONAL TAX FOCUS – MAY 2024

1. Residence certificate and withholding refund With its decision no. 9050 of 25 April 2024, the Italian Supreme Court ruled that, in order for a foreign employee to receive the

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