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		<loc>https://www.mattarelli.eu/diritto-tributario-ritenute-su-interessi-corrisposti-a-societa-consociata-estera-direttiva-interessi-royalties-e-convenzioni-internazionali-cass-sez-trib-sent-6-11-2023-n-3/</loc>
		<lastmod>2023-11-13T09:07:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.mattarelli.eu/en/tax-law-withholding-taxes-on-interest-paid-to-a-foreign-affiliated-company-interest-and-royalties-directive-and-double-taxation-treaties-cassazione-tax-section-ruling-of-6-11-20/</loc>
		<lastmod>2023-11-13T09:08:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.mattarelli.eu/diritto-tributario-irap-attivita-del-professionista-svolto-in-esclusiva-a-favore-di-societa-di-cui-e-socio-cass-sez-trib-sent-17-1-2024-n-1857/</loc>
		<lastmod>2024-01-24T13:48:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.mattarelli.eu/diritto-tributario-illegittimita-dell-accertamento-di-ritenute-che-nega-lesenzione-ex-art-27-bis-d-p-r-n-600-1973-ove-il-periodo-minimo-di-possesso-sia-maturato-ancorche-success/</loc>
		<lastmod>2024-02-12T09:50:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.mattarelli.eu/diritto-tributario-operazioni-elusive-rivalutazione-di-partecipazioni-e-successiva-cessione-nellambito-del-medesimo-gruppo-di-societa-sostanza-economica-dell-2/</loc>
		<lastmod>2024-08-07T14:11:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.mattarelli.eu/diritto-tributario-imposta-sulle-assicurazioni-l-1216-1961-polizza-a-garanzia-del-creditore-per-il-caso-morte-del-debitore-natura-del-contratto-assicurazione-sulla-v/</loc>
		<lastmod>2024-08-07T14:13:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.mattarelli.eu/diritto-tributario-rimborso-iva-legittimazione-del-cessionario-a-presentare-istanza-di-rimborso-impossibilita-di-recupero-dellimposta-per-insolvenza-del-cedente-corte-d/</loc>
		<lastmod>2025-09-09T15:00:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.mattarelli.eu/en/tax-law-vat-refund-legitimation-of-the-transferee-to-file-a-refund-claim-impossibility-of-recovering-the-tax-due-to-the-transferors-insolvency-second-instance-t/</loc>
		<lastmod>2025-09-09T15:01:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.mattarelli.eu/diritto-tributario-reddito-di-lavoro-dipendente-prodotto-da-persona-non-residente-tassazione-dei-redditi-non-prodotti-sul-territorio-italiano-convenzione-italia-germania/</loc>
		<lastmod>2025-09-09T15:02:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.mattarelli.eu/en/tax-law-employment-income-earned-by-a-non-resident-taxation-of-income-not-produced-in-italian-territory-taxation-treaty-between-italy-and-germany-verification-of/</loc>
		<lastmod>2025-09-09T15:02:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.mattarelli.eu/diritto-tributario-rimborso-irpef-e-addizionali-benefici-fiscali-per-i-lavoratori-impatriati-decreto-internazionalizzazione-n-147-del-2015/</loc>
		<lastmod>2025-09-09T15:03:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.mattarelli.eu/en/tax-law-personal-income-tax-irpef-and-surtaxes-refund-tax-benefits-for-inbound-workers-legislative-decree-no-147-2015-internationalization/</loc>
		<lastmod>2025-09-09T15:04:01+00:00</lastmod>
	</url>
</urlset>
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