Key News Tax Department – Tax litigation team

See analysis by our Tax Department – Tax litigation team on these topics:

i. Italian Supreme Court’s position on beneficial ownership clause within Tax Treaties
(Decision nn. 24287, 24288, 24289, 24290, 24291 of 30 September 2019)

ii. Italian Supreme Court’s position on the direct control requirement within Interest and Royalties Directive
(Italian Supreme Court’s Decision n. 24297 of 30 September 2019)