{"id":5538,"date":"2026-09-18T17:52:40","date_gmt":"2026-09-18T17:52:40","guid":{"rendered":"https:\/\/ciccioriccioassociati.com\/?p=5538"},"modified":"2026-09-18T17:52:40","modified_gmt":"2026-09-18T17:52:40","slug":"international-tax-focus-january-2026","status":"publish","type":"post","link":"https:\/\/ciccioriccioassociati.com\/en\/international-tax-focus-january-2026\/","title":{"rendered":"INTERNATIONAL TAX FOCUS \u2013 JANUARY 2026"},"content":{"rendered":"<p><strong>1.Distinctions between public and private pension treatment under tax treaty law<\/strong><br \/>\nThe Parliamentary question time no. 5-04807 addressed the issue of the different tax treatment applied to pensioners residing abroad based on the public or private nature of the pension received.<br \/>\nIt should be recalled that, when the tax treaty between Italy and the other States follows the OECD Model Convention, private pensions are taxable exclusively in the State of residence of the beneficiary (Art. 18). Conversely, for public pensions, when the treaty between Italy and the other State conforms to the OECD Model, taxation lies, as a general rule, exclusively with the paying State (Art. 19).<br \/>\nIn line with established case law on the matter (European Court of Justice joined Cases C 168\/19 and C 169\/19 and Italian Supreme Court Order no. 3343 of 23 February 2023), it was clarified that there are no technical grounds supporting the need to amend the treaty-based allocation criteria of taxing rights with respect to pensions received by public sector employees.<\/p>\n<p><strong>2.Concept of Beneficial Ownership under the Parent-Subsidiary Directive<\/strong><br \/>\nThe Italian Supreme Court has addressed twice the issue of identifying the beneficial owner for the purposes of withholding tax exemption under the Parent-Subsidiary Directive.<br \/>\nIn both cases, the dispute concerned the failure to apply withholding tax on dividends paid by the Italian subsidiary to the intermediate Danish holding company, which was itself owned by a U.S. parent company.<br \/>\nIn the decision no. 32149 of 10 December 2025, the Italian Supreme Court noted that, in carrying out the so\u2011called substantive business activity test, the Court of second instance erred in excluding that the Danish company carried out genuine economic activity on the grounds of the \u201csubstantial absence\u201d of an operational structure.<br \/>\nThe judges failed to take into account the specific features of a pure holding or sub\u2011holding company, which does not directly conduct commercial activities but merely manages shareholdings in other companies.<br \/>\nIn this way, the Italian Supreme Court appears to acknowledge that, in the context of dividend\u2011exemption provisions, beneficial ownership may still be recognised even where the entity has a lighter structure than what might be considered adequate for exemption in the parallel context of interest and royalty payments.<br \/>\nIn decision no. 32467 of 12 December 2025, however, the Italian Supreme Court denied beneficial\u2011owner status to the Danish sub\u2011holding, identifying the U.S. parent company as the actual beneficial owner. As a result, a 5% withholding tax applied pursuant to Article 10 of the Italy-U.S. Tax Treaty.<br \/>\nThe Danish company did not have material or legal availability of the dividends received from the Italian subsidiary, as the funds were pooled into a common cash account. Moreover, the Danish company did not carry out any real economic activity, not even that typical of a pure sub\u2011holding, and the effective management of the European business segment originated from the U.S. parent company.<\/p>\n<p><strong>3.Italy Suspends Tax Treaty Benefits with Russia and Belarus<\/strong><br \/>\nArticle 10 of Legislative Decree no. 192\/2025 establishes that if a foreign jurisdiction unilaterally suspends the application of one or more provisions of a double tax treaty in force with Italy, the application of those same provisions is likewise suspended in the Italian legal system, as a countermeasure, with the same effective date.<br \/>\nThis issue directly concerns relations with the Russian Federation and Belarus, both of which have unilaterally suspended their respective tax treaties signed with Italy.<br \/>\nAs a result of the new rule, outbound income flows from Italy are subject to withholding tax at the full domestic rates, rather than at the reduced tax treaty rates.<\/p>\n<p><strong>4.Implementation and transposition of DAC 8 Directive<\/strong><br \/>\nThe Legislative Decree no. 194 of 10 December 2025, implementing Directive (EU) 2023\/2226 (DAC 8) on the automatic exchange of data relating to crypto\u2011assets, has been published in the Italian Official Gazette.<br \/>\nThe new provisions entered into force on 1 January 2026, as from when information concerning holders of crypto\u2011assets within the European Union, as well as data relating to those assets, will be automatically exchanged among the tax authorities of the Member States.<br \/>\nThe Legislative Decree also:<br \/>\n\u2022 extends the \u201ctraditional\u201d categories of income (employment income, directors\u2019 fees, etc.) from four to five for which Italy undertakes to transmit data on its residents to other Member States;<br \/>\n\u2022 broadens the range of cross\u2011border rulings that must be reported;<br \/>\n\u2022 introduces stricter requirements for collecting and reporting the TIN (tax identification number) of non\u2011resident taxpayers, to be phased in gradually between 2028 and 2030.<\/p>\n<p><strong>5.Italy joins the Multilateral Competent Authority Agreement on the Exchange of Readily Available Information on Immovable Property (IPI MCAA)<\/strong><br \/>\nIn a press release issued on 4 December 2025, Italy announced that it has joined the Multilateral Competent Authority Agreement on the Exchange of Readily Available Information on Immovable Property (IPI MCAA), a framework that will govern the automatic exchange of information on properties located abroad and on the related purchase and sale transactions.<br \/>\nThe first 25 participating jurisdictions include:<br \/>\n\u2022 14 EU Member States: Belgium, Finland, France, Germany, Greece, Ireland, Italy, Lithuania, Malta, Portugal, Romania, Slovenia, Spain and Sweden;<br \/>\n\u2022 4 non\u2011EU States and territories within geographical Europe: Iceland, Norway, the United Kingdom and Gibraltar;<br \/>\n\u2022 7 non\u2011European States: Brazil, Chile, Costa Rica, Korea, New Zealand, Peru and South Africa.<br \/>\nThe IPI MCAA is structured into two modules:<br \/>\n\u2022 the first covers information on immovable property held, sold, or purchased by non\u2011residents;<br \/>\n\u2022 the second concerns information on \u201crecurring income\u201d generated by the property (e.g., rental income).<br \/>\nThe new measures are expected to become fully effective in 2029 or 2030.<\/p>\n<p><strong>6.Remote Working Implications for Income Sourcing, Corporate Residence, Permanent Establishments, and Transfer Pricing<\/strong><br \/>\nThe OECD document \u201cGlobal Mobility of Individuals\u201d, which analyses a series of issues relating to worker mobility that may have consequences for the application of various treaty provisions, was open for public consultation until 22 December 2025.<br \/>\nWith regard to the position of employees, the main issues concern:<br \/>\n\u2022 the individual\u2019s tax residence;<br \/>\n\u2022 the territoriality of the income generated;<br \/>\n\u2022 the possible divergent qualification of the income (as employment income or self\u2011employment income) in the jurisdictions involved;<br \/>\n\u2022 the interaction with national incentive regimes aimed at attracting highly skilled workers or digital nomads.<br \/>\nWith regard to the employer\u2019s position, the issues examined include:<br \/>\n\u2022 whether a remote worker could create a permanent establishment (physical, agency, or service PE) in the other State;<br \/>\n\u2022 the company\u2019s tax residence, particularly in situations where the board of directors and\/or shareholders\u2019 meetings are held remotely;<br \/>\n\u2022 transfer pricing implications.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1.Distinctions between public and private pension treatment under tax treaty law The Parliamentary question time no. 5-04807 addressed the issue of the different tax treatment applied to pensioners residing abroad based on the public or private nature of the pension received. It should be recalled that, when the tax treaty &#8230; <a title=\"INTERNATIONAL TAX FOCUS \u2013 JANUARY 2026\" class=\"read-more\" href=\"https:\/\/ciccioriccioassociati.com\/en\/international-tax-focus-january-2026\/\" aria-label=\"Read more about INTERNATIONAL TAX FOCUS \u2013 JANUARY 2026\">Read more<\/a><\/p>\n","protected":false},"author":3,"featured_media":4257,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,29],"tags":[],"class_list":["post-5538","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-en","category-tax","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>INTERNATIONAL TAX FOCUS \u2013 JANUARY 2026 | Studio Ciccioriccio e Associati | Corporate and Tax Consultancy<\/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:\/\/ciccioriccioassociati.com\/en\/international-tax-focus-january-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"INTERNATIONAL TAX FOCUS \u2013 JANUARY 2026 | Studio Ciccioriccio e Associati | Corporate and Tax Consultancy\" \/>\n<meta property=\"og:description\" content=\"1.Distinctions between public and private pension treatment under tax treaty law The Parliamentary question time no. 5-04807 addressed the issue of the different tax treatment applied to pensioners residing abroad based on the public or private nature of the pension received. 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