1.0Studio Ciccioriccio e Associatihttps://ciccioriccioassociati.com/en/Ciccioriccio e Associatihttps://ciccioriccioassociati.com/en/author/editor01-ca/rich600338<blockquote class="wp-embedded-content" data-secret="4rnDK4cTBc"><a href="https://ciccioriccioassociati.com/en/international-tax-focus-may-2025/">INTERNATIONAL TAX FOCUS – MAY 2025</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://ciccioriccioassociati.com/en/international-tax-focus-may-2025/embed/#?secret=4rnDK4cTBc" width="600" height="338" title="“INTERNATIONAL TAX FOCUS – MAY 2025” — Studio Ciccioriccio e Associati" data-secret="4rnDK4cTBc" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); </script> https://ciccioriccioassociati.com/wp-content/uploads/2021/06/Ciccioriccio-Associati-PDF-Tax-Alert.jpg11405001.Participation exemption regime potential in breach of EU freedoms On the 10 April 2025, the Chartered Accountants Italian Association has issued its document no. 229 which analyses the new participation exemption regime introduced in Italy with respect to capital gains derived by companies resident in the EU or EEA on ... Read more