Day: November 19, 2024

1. The Italian Tax Authorities issues clarifications on the DAC 7 With its statement of practice no. 3 of 3 October 2024, the Italian Tax Authorities have provided clarifications on the definitions of “platform” and “seller” with reference to the reporting and exchange of information obligations of digital platform operators. … Read more

1. Link between the notion of the beneficial owner and withholding taxes on dividends The decision no. 23628 of 3 September 2024 issued by the Italian Supreme Court dealt with a case whereby the plaintiff requested a refund on the Italian withholding tax paid on dividends pursuant to Art. 27-bis … Read more