The Italian government has issued the final draft of its ‘internationalisation decree’ (the Decree), which gives practical application to sections of the tax framework approved by the Italian parliament last year (Law 23/2014). Certain provisions in the package will impact foreign investors in real estate in particular.
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The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals