Italy Tax Agency Clarifies Taxation of Nonresident PE of U.K. Company Post-Brexit & More News Here

Daily Tax Report: International

May 13, 2022, 5:00 AM

The Italian Revenue Agency May 10 issued Letter No. 251/2022, clarifying the capital beneficial properties taxation between Italian and U.Okay. corporations post-Brexit. A U.Okay.-based banking firm certified as a PE in Italy. The taxpayer requested clarification as to the taxation of a department switch post-Brexit. The tax company clarified that: 1) the shares issued by the corporate are recorded within the property of the Italian department; 2) the tax neutrality regime applies to the capital beneficial properties; 3) the corporate ceased its residential standing; and 4) the taxation ought to be derived from the respective DTAs. [Italy, Revenue Agency, 05/10/22]

Reference:
View Letter …

Italy Tax Agency Clarifies Taxation of Nonresident PE of U.Okay. Company Post-Brexit & More Latest News Update

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