South Korea's Ministry of Foreign Affairs has announced that the income tax treaty with Andorra has entered into force on 1 April 2025. The withholding tax rate on dividends is 5% if the owner is a company that has held at least 10% of the

Italy’s tax authorities have approved the forms that qualifying enterprises must submit to claim the tax credit for investments in simplified logistics zones (ZLS) under Law Decree No. 202/2024. The regulations are detailed in Protocol No.

Italy's tax authorities have approved the quarterly form for qualifying taxable persons in Italy using the special VAT scheme for small enterprises in other EU Member States. The tax authorities outlined the guidelines in Protocol No.

The National Assembly of Korea (Rep.) approved the ratification of  income tax treaty with Andorra on 13 March 2025, which was signed on 3 November 2023. The treaty will take effect once the ratification instruments are exchanged and will apply

Italy’s tax authorities have released tax return forms for the fiscal year of 2024. The return forms are: Corporate tax (IRES) return form: Redditi 2025–SC and instructions, approved by Protocol No. 131067/2025 of 17 March 2025;

Italy’s Council of Ministers have preliminarily approved a Legislative Decree with supplementary and corrective provisions to the recent tax reform on 13 March 2025. The provisions cover compliance, penalties, litigation, and the two-year