Do you have clients with interests in Italy? MGI Studio Pragma explains the Italian tax treatment of inbound and outbound interest

MGI Studio Pragma has published its latest newsletter entitled “Italian Tax Treatment of Inbound and Outbound Interest” providing updated information on Italian tax rules for cross-border taxation of interest.

The Italian tax rules on cross-border taxation of interest consist of different sets of provisions that must be combined and also read in conjunction with international rules and principles.

Italian Inbound and Outbound Interest

Taxation of relevant interest payment may vary depending on several features (including the legal arrangement the interest derives from, the nature of the payor etc.); accordingly, only some of the main tax regimes applicable to interest payments are described. 

For a summary of the main tax regimes and guidelines for both outbound and inbound interest, click here and download the full newsletter.

For any questions, please contact Francesco Bartolucci at [email protected]. Alternatively visit the firm's profile page or website.

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