Digital Services Tax

How will the Italian Digital Services Tax affect the trade relations with the U.S. and China? Fiscalit√† e Commercio Internazionale2020, 7, 97-98 In 2020, Italy has implemented its Digital Services Tax (DST), in line with the one proposed by the European Commission and then implemented by other countries such as the UK, France and India. […]

Corporate Tax Residence

The Role of Corporate Residence in Tax Matters and its Relationship with the Provision of Dividend Relief: A Comparative Analysis between the UK and the US Tax Systems International Journal of Accounting and TaxationJune 2019, Vol. 7, No. 1, pp. 35-39 The aim of this paper is to illustrate the main features and issues related […]