Intelligence

Sicily offers new residents moving from abroad a substantial IRPEF refund of up to 60% for three years, provided they meet specific residence, income, and property investment requirements. This regional grant aims to attract workers and pensioners to the island, particularly to smaller municipalities with fewer than 5,000 inhabitants.

The UAE Cabinet has issued Cabinet Decision No. 149 of 2026, fundamentally revising input tax apportionment rules under Article 55 of the VAT Executive Regulations.

As part of the Cayman Islands' implementation of the OECD's enhanced Common Reporting Standard (CRS) framework, commonly referred to as CRS Regime 2.0, the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2025 introduced a new requirement for all Cayman Financial Institutions (FIs) to appoint a Principal Point of Contact (PPOC) based in the Cayman Islands.

El Tribunal Supremo resuelve una controversia sobre cómo calcular la 'principal fuente de renta' cuando un contribuyente percibe rendimientos de actividad agrícola y pensión de jubilación, determinados mediante métodos fiscales diferentes. La decisión tiene implicaciones directas sobre la aplicación de beneficios fiscales en transmisiones de empresas familiares.

Spada Partners has established itself as a premier tax advisory firm serving businesses and families across Italy, offering comprehensive support in transactions, turnarounds, corporate finance, and M&A processes. With over 70 professionals, the firm provides dedicated expertise in tax and financial planning, governance support, and generational transitions for both domestic and international clients seeking deep connections within the Italian market.

When a German employer hires foreign EU workers for a short-term project without proper tax and social security documentation, what appears to be a cost-effective staffing solution can quickly transform into a financial burden. Through a detailed case study and sample calculations, this analysis reveals how routine audits can expose compliance gaps that nearly double the actual employment costs.