Italy has published the Decree of 10 December 2024 in the Official Gazette, which sets a 2.0% statutory (legal) interest rate (down from 2.5%) with effect from 1 January 2025. The statutory interest rate applies to interest income taxation as a

Latvia has published the law approving the ratification of a new income and capital tax treaty with Andorra on 12 December 2024. Signed on 21 December 2024, this agreement is the first tax treaty between the two nations. The treaty seeks to

Italy's Ministry of Economy and Finance has published the Decree of 6 December 2024 outlining the penalty reliefs rules for violations of Italy's hybrid mismatch rules. The Decree’s penalty relief rules are taken from Legislative Decree No. 209

The amended protocol to the 2000 Netherlands-Moldova Income and Capital Tax Treaty, signed on 4 September 2023, will officially enter into force on 31 December 2024. This is the first amendment to the tax treaty and its  provisions will take effect

Italy has published Law No. 182 of November 18, 2024, in the Official Gazette on 3 December, 2024, ratifying the new tax treaty with China. The agreement aims for the elimination of double taxation with respect to taxes on income and the prevention

Italy’s government has gazetted the Legislative decree No. 180/2024 in the Official Journal No. 281, on 30 November 2024, which implements the provisions of the Amending Directive to the VAT Directive (2020/285) and the Amending Directive to the