Now available in bookshops and online the VII edition of “Manuale di fiscalità internazionale” (International tax manual - IPSOA Wolters Kluwer, 2016), which sees Alessandro Dragonetti, Managing Partner and Head of Tax of Bernoni Grant Thornton, among the editors. This edition is a thorough and comprehensive volume that includes the most recent tax novelties introduced in the last two years.
The tax manual deals indeed with all the basic topics of international taxation: residence issues and tax treatment of income generated in Italy and abroad by resident and non-resident subjects, double taxation, dividends, interest, financial income, royalties and income from subordinate employment.
In the first part are analysed the general principles of international tax and typical themes such as double taxation, double tax treaties, international tax planning and anti-tax-avoidance measures. In this new edition, the first part is enriched with a full chapter dedicated to BEPS (Base Erosion and Profit Shifting).
The second part of the volume focuses instead on the European scenario and analyses in a simple though exhaustive way the most relevant EU Court of Justice judgements and their implication of the national tax frameworks. A knowledge of these issues, often overlooked, will soon be essential in a nearer future than it is generally acknowledged.
In the third part of the volume are analysed issues concerning residence of legal entities and general rules for taxation of income generated in Italy and abroad by resident and non-resident subjects. Following chapters focus on double taxation, dividends, interest and financial income, royalties, income from subordinate employment and regulation on real estate income.
Other professionals of Bernoni Grant Thornton contributed to the Manual as authors of specific chapters, namely: Paolo Besio, Gabriele Labombarda, Alessandro Grassetto, Mario Spera, Diego Pagliai and Carlo Bertoncello.
The volume is available in bookshops and online at this link.