ADVANCED SEARCH  SEARCH  HOME  ENGLISH
  GLI STUDI  SETTORI ATTIVITA' & GRUPPI  BIBLIOGRAFIA E PUBBLICAZIONI  LAVORA CON NOI  NEWS  EVENTI
LawFed
 Elenco News Approfondimenti
APPROFONDIMENTI: novitÓ introdotte con la Manovra bis - D.L. n. 223/06
13-07-2006 13:18:56
╚ stato pubblicato nella Gazzetta Ufficiale n. 153 del 4 luglio 2006, il Decreto Legge, n. 223/06, con il quale il Governo ha elaborato le misure urgenti, atte a consentire: -          lo sviluppo, la crescita e la promozione della concorrenza e della competitivitÓ; -          la tutela dei consumator...
INTRASTAT
05-03-2004 11:03:26
L'Intrastat Ŕ il modello che riepiloga gli scambi Intra-Ue (acquisti-cessioni), istituito con la legge n. 75/03. Questi elenchi vengono presentati in dogana con periodicitÓ mensile, trimestrale o annuale. Il contribuente pu˛ scegliere la modalitÓ con cui operare detta presentazione: carta, floppy e invio telematico, che coinvolge anche le dichiarazioni per i traffici extracomunitari. Le s...
NON RESIDENTS AND ITALIAN TAX RETURNS
20-02-2004 12:23:19
The Art. 2, paragraph 2, of Presidential Decree No. 917/1986 (i.e. Italian Tax Code) states that an individual is deemed tax resident in Italy if for most of the tax year (i.e. 183 days although not continuous):- he/she is registered with the Record of Italian Resident Population (even if living abroad)- he/she has the domicile in Italy, i.e. he/she has the centre of his vital interests in I...
TAX CREDIT ON DIVIDENDS AND ITS REFUND
17-02-2004 11:57:22
This article intends to give a rough idea on the taxation of Italian dividends to non-resident beneficiaries and particularly on the operational procedure to obtain the refund of the tax credit on those dividends.According to the majority of the Double Tax Treaties signed up by Italy dividends are generally taxed in the State where the beneficiary is resident but they can also be taxed in th...
INHERITANCE AND GIFT TAXES
17-02-2004 11:50:02
Until the end of 2001, inheritance or gift tax was levied if the deceased or the donor was a resident of Italy or if the inheritance or gift involved assets located in Italy. However, the Law No. 383 of October 18, 2001 stated substantial changes to the inheritance and gift tax regime, providing for, among other things, the abolition of the inheritance and gift taxes.The main target of the new...


Totale pagine 4:
[1] [2] [3] [4]