ZENO BRUSA | Tax advisory

Categoria: Fiscalità internazionale

  • Credito d’imposta per i dividendi esteri

    Credito d’imposta per i dividendi esteri

    Il presente contenuto è un approfondimento in merito all’articolo relativo alla percezione di dividendi esteri da parte di persone fisiche non imprenditori fiscalmente residenti in Italia e si focalizza sull’applicazione del credito d’imposta in Italia.

    Giurisprudenza recente

    Dopo la sentenza della Corte di Cassazione 1.9.2022 n. 25698, anche la sentenza della C.G.T. I Siena n. 68/1/24 ha stabilito che le persone fisiche residenti in Italia possono scomputare l’imposta assolta all’estero sui dividendi dall’imposta sostitutiva italiana del 26% a norma dell’art. 165 del TUIR, andando ad arricchire la giurisprudenza su questo argomento.

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  • New Residents Regime and Corporate Tax Residence Shifting

    New Residents Regime and Corporate Tax Residence Shifting

    moving to italy

    Italian flat tax regime

    The new residents regime favours the individual’s tax position by offering a flat tax of €200,000 on income generated abroad.

    Place of effective management of the company

    However, at the corporate level, it’s essential to verify whether the role of the new resident in the foreign companies could bring these companies under Italian taxation, particularly due to the requirement regarding the place of effective management (Article 73, paragraph 3 of the TUIR, as well as the so-called POEM under DTAs).

    (altro…)
    moving to italy

    Italian flat tax regime

    The new residents regime favours the individual’s tax position by offering a flat tax of €200,000 on income generated abroad.

    Place of effective management of the company

    However, at the corporate level, it’s essential to verify whether the role of the new resident in the foreign companies could bring these companies under Italian taxation, particularly due to the requirement regarding the place of effective management (Article 73, paragraph 3 of the TUIR, as well as the so-called POEM under DTAs).

    (altro…)
  • SCI Principality of Monaco – Tax Residency

    SCI Principality of Monaco – Tax Residency

    Residenza Montecarlo

    A situation I frequently encounter is that of partnerships incorporated abroad with partners who are tax residents in Italy.

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    Residenza Montecarlo

    A situation I frequently encounter is that of partnerships incorporated abroad with partners who are tax residents in Italy.

    (altro…)
    Residenza Montecarlo

    A situation I frequently encounter is that of partnerships incorporated abroad with partners who are tax residents in Italy.

    (altro…)
    Residenza Montecarlo

    A situation I frequently encounter is that of partnerships incorporated abroad with partners who are tax residents in Italy.

    (altro…)