Further Queries

An examination of recent amendments to the PEX regime

 

In this article, LED Taxand explores recent amendments to Italy’s PEX regime in case of foreign subsidiaries and considers why taxpayers may need further clarification.

 

Indeed, following the amendments, including the provision of new criteria for qualifying a foreign state or territory as blacklisted, several doubts have arisen among the scholars, in particular with respect to the taxation of dividends and capital gains derived from participations held by taxpayers before 2019.

 

Read the full article from our Italian firm here.

Thank you for downloading

For similar content to our Global Guide, subscribe to our mailing list and keep up to date.

* indicates required
Crosshairs Icon

Article tags

Italy | Tax

Newsletter

Keep up to date with news, views and insights from Taxand

Search