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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Despite the relief, Brazil’s government has also presented a bill which seeks to re-impose a tax burden on companies’ payroll, one local tax specialist told ITR
While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort