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Italy continues reforms by revising its international tax principles

A recent legislative decree sets out highly significant updates to Italy’s international taxation rules. Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners provide a guide to the key changes

On December 28, 2023, Legislative Decree No. 209/2023 regarding the Italian reform of international taxation (the Decree) was published in Official Gazette No. 301.
The Decree was issued by the government and is part of a broader and more general framework of reform of the Italian tax system announced over the past year.
The main changes are related to the following issues.

Published in: ITR (International Tax Review) – January 10, 2024

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