“International tax” – Taxation of investments and income generated abroad for companies and individuals
Alessandro Dragonetti is among the speakers at the third edition of the Eutekne International Tax Master.
This year’s programme is focused on continuous developments of regulation and on recurring clarifications provided by praxis and case law: tax concessions provided for taxpayers deciding to move their centre of interest to Italy - as explained in circular letter no. 17/2017 - have raised attention again on the issue of tax domicile, while the “voluntary disclosure” reintroduced the question of the compliance withthe obligation to disclose income held abroad.
The tightening on investments held abroad and able to generate considerable tax benefits - in terms of CFCs but also of perception of dividends or realization of gains on investments -raises as many doubts as those generated by the so-called “branch exemption”, or by the regulation on transfer prices, which was partially updated in 2017.
Themes as “privileged and special tax regimes”, “indirect tax credit”,“recapture of losses”, or “corresponding adjustments” represent a new and stimulating challenge for operators, thoughimplying many problems that will be solved, when possible, combining theory and everyday practice. Speakers willfocus on all main aspects of international tax, mainly from the perspective of taxpayers residing in Italy.
Lectures held by Alessandro Dragonetti:
Bologna
Milan
Turin
Trieste
Venice
All lectures will be held from 9.00 to 13.00 and from 14.00 to 18.00