Published monthly, it aims to keep readers informed about developments in national, Italian, and international tax law.
Below is the table of contents.
International and EU Tax Law
The taxation of dividends distributed by Italian subsidiaries to Swiss parent companies – Carlo Castellano
The effects of the FASTER Directive on European financial intermediaries and in EU–Switzerland relations – Federica Crippa
VAT and Indirect Taxes
Stamp duty on the issuance of equity capital and start-ups – Fabio Moor
Case Law Review in Swiss Tax Law
The mere notification of a transfer of domicile to another canton in mid-December is not sufficient – Samuele Vorpe
Transfer of tax domicile and centre of vital interests – Samuele Vorpe
Case Law Review in Italian Tax Law
Carryforward of tax losses and interpretative issues – Federico Badessi
Case Law Review in EU Law
IRAP on banking dividends is contrary to the Parent-Subsidiary Directive – Andrea Manzitti and Luciano Chirico
The journal Novità fiscali is available exclusively on a paid basis.
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