Sanitation bonus 2021
Art. 32 of the Law Decree 73/2021 (c.d. Support bis), renews, for part of 2021, the sanitation bonus, already planned for the year 2020 from art. 125 del DL 34/2020, making some changes.
Enhancement of ACE 2021 – DL Support Bis
Art. 19 del DL 73/2021 (c.d. Support bis) contains a specific provision aimed at enhancing the effect of ACE for the exercise 2021.
Request the application of the Mother-Daughter directive
Directive 96/2011 / EU (the so-called mother-daughter directive) provides a particularly advantageous regime for companies “mothers” who receive dividends from companies “daughters” resident in an EU member state other than that of residence of the “mother”.
Conventions against double taxation and transparent subjects
The conventions against double taxation have a fundamental role but often problems arise regarding their applicability when one of the parties involved in an international transaction is to be considered transparent.
Request the application of the treaties against double taxation
Double taxation treaties are treaties that normally only involve two states and provide specific rules on which state is entitled to tax income in all those situations where this income is linked to both states.