Alberto Trabucchi is among the main speakers at the training meeting on International Taxation of Companies and Groups, organized by Paradigma on October 24th-25th in Milan.
The event is aimed at illustrating main rules provided by the Italian legislative decree n° 142 of 29 November 2018, which will implement the so-called ATAD directive (Council Directive (EU) 2016/1164 of 12 July 2016) in Italy.
Alberto Trabucchi analyses the new provisions on the taxation of inbound dividends and capital gains arising from Countries or Territories with a privileged tax regime, especially with regard to the coordination between the new rules and last positions in this theme of the Tax Administration. Some considerations relate unsolved tax issues on the subject (de iure condendo).
Here attached a recent article on this subject, published on Guardia di Finanza Magazine, for those whishing to learn more about the topic.
La disciplina fiscale dei dividendi esteri a seguito della adozione delle Direttive ATAD