6/2016 - 2016/5 Stability Law: News on international taxation

Stability Law 2016/5: News on international taxation

  On 30 December 2015 it was published in the Official Gazette General Series no. 302 the Law of 28 December 2015, n. 208 containing “Provisions for the preparation of the annual and multi-year financial statements of the State” (hereinafter the “Stability Law” or also the “Law”). The main innovations in terms of international taxation will be analyzed here, and in particular:

1. Elimination of the so-called black list cost rules;
2. Changes to the CFC regulations;
3. Country-by-country reporting;
4. Non-resident "Schumacker";

  Newsletter no. 6/2016