DWF Italy offers complex, corporate, finance, tax and litigation advice on matters arising from domestic and international M&A activity, as well as sector expertise in insurance, real estate, financial services and energy.
Nowadays, transfer of personal data from the European Union to third countries is a daily routine for many business activities. Nevertheless, the application of the rules under the Regulation (EU) no. 2016/679 (General Data Protection Regulation – GDPR) governing such transfers has several margins of uncertainty.
The Italian Revenue Agency, with the Ruling no.178/2020 (the "Ruling") clarifies the relationship between the tax regime for new resident ("flat tax") and the withholding tax on on the income generated by the unit linked policies distributed by Insurance Companies operating in Freedom of Services (FoS).
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