This guide is the first comprehensive Private Clients study containing 26 country overviews provides cross-border assistance to private clients, corporate collectors, galleries, foundations and asset managers with regards to the taxation of artwork.

The Italian measures adopted in connection with the COVID-19 pandemic include specific rules concerning the Regional Tax on Production Activities (IRAP) payment.

As a member of the Global Executive Team, he will support CEO, Wim Wuyts with the acceleration and implementation of the WTS Global strategy

On 1 September 2021 the Finance Ministry (FM) issued the guidance document in relation to VAT e-commerce package in force as of 1 July 2021.

On 31 August 2021 the Director of National Revenue Information (“Authority”) issued the private tax ruling, ref. 0111-KDIB1-2.4010.231.2021.2.MS, relating to the recognition on form TPR of domestic controlled transactions that are exempt under Article 11n(1) of the CIT Act.

The Polish Deal legislative package currently processed in the Sejm includes a proposal to introduce what is called minimum income tax (CIT Act, Article 24ca).