Category: Tax International

The Case: The Italian government is planning to increase the annual flat tax (substitute tax regime) applicable to individuals who transfer their tax residence to Italy and who opt into this special regime. The Commentary: The proposed increase is from € 200,000 to € 300,000 per year.

The case Trump has pulled US out of the global corporate tax deal – Pillars 1 & 2. Source: Reuters The commentary US President Donald Trump declared that a global corporate minimum tax deal “has no force or...

The case Yesterday, the European Commission made a proposal to drastically simplify pillar two filing obligations for multinationals that operate across the EU. Under the suggested DAC9 scheme, multinationals would only be...

The case This Federal Supreme Court ruling concerns the automatic exchange of information between Switzerland and Argentina.  Two Argentine citizens, A and B, are the beneficiaries of Trust C, which has an underlying company D....

The case The Norwegian Ministry of Finance confirmed that individuals subject to the modified lump sum taxation in Switzerland are considered Swiss tax residents as laid down in the respective Double Taxation Agreement (DTA),...