Published monthly, it aims to keep interested readers up to date on developments in national, Italian, and international tax matters.

Happy reading!

Below is the table of contents.

Swiss Tax Law
The reduction of the taxation of shareholdings for wealth tax purposes across different Cantons – Samuele Vorpe

Clarification of the elements used in the calculation of the Cost Plus Method – Deniz Oliver

Italian Tax Law
Initial considerations on the new incentivized IRES: (few) highlights and (many) shadows while awaiting the implementing decree – Elio Andrea Palmitessa

Employment income produced in Italy by non-residents – Giovanna Costa, Ilaria Mariani

The binding effect of criminal acquittal in tax proceedings – Giorgio Infranca, Pietro Semeraro

Case Law Review – Swiss Tax Law
Beneficial ownership, offshore companies, and withholding tax – Samuele Vorpe

Review of case law relevant to criminal tax law – Mirya Favazzo

The Cantons of Zug and Zurich compete over the collection of direct federal tax from A. SA – Christian Cirulli

Case Law Review – EU Law
Equal treatment extended to professional expenses – Mario Tenore

The journal Novità fiscali is available exclusively by subscription and is also offered in a printed and bound format by a printing company.

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