INTERNATIONAL TAX FOCUS – JANUARY 2025

Ciccioriccio-Associati-PDF-Tax-Alert

1. Ratification of the new double tax treaty between Italy and People’s Republic of China Law no. 182 of 18 November 2024 on the ratification and execution of the new double taxation agreement between Italy and the People’s Republic of China was published in the Official Gazette no. 283 of … Read more

INTERNATIONAL TAX FOCUS – DECEMBER 2024

Ciccioriccio-Associati-PDF-Tax-Alert

1. The Italian Tax Authorities issues clarifications on the new tax residency rules With the Circular Letter no. 20/2024 the Italian Tax Authorities examined the amendments made by Legislative Decree no. 209/2023 to the Italian rules aimed at establishing the tax residence residence of individuals and legal entities, which are … Read more