196 results found

The Italian Tax Authority has issued guidance on whether workers who relocate to Italy while continuing remote employment with a foreign company can benefit from the country's favorable "impatriates regime" tax relief. The ruling addresses a specific case involving an Italian citizen returning from Finland to work remotely for a Finnish employer, examining both eligibility requirements and enhanced benefits for workers with minor children residing in Italy.

La menzionata Legge Europea 2013 ha esteso l'ambito di applicazione della normativa esistente in tema di dichiarazioni anche a Trust, Truste, Beneficiari ed alle Fondazioni non residenti.

By Ruling no. 524 of October 25, 2022, the Italian Revenue Agency affirmed that the "special tax regime for inbound workers" introduced by Article 16 of Legislative Decree No. 147...

The Italian Tax Authority ("ITA") has issued an important clarification of the reporting duties of Italian tax resident protectors of non-Italian resident trusts.

On June 18, 2020, the UEFA Executive Committee adopted an addendum to the UEFA Club Licensing and Financial Fair Play Regulations containing ...

From an Italian legal and tax perspective, there are several issues that need to be addressed with NFTs. The main legal issues arising concern, among others, the financial regulation of trade...

From July 1, 2022, the data relating to cross-border transactions must be transmitted to the Italian Tax Authority via the national e-invoicing platform, Sistema di Interscambio.

I Paesi aderenti all'OCSE hanno raggiunto, l'8 ottobre u.s., un'intesa sulla tassazione delle imprese multinazionali, su cui già era stato trovato...

On 11 August 2020, Legislative Decree no. 100 of 30 July 2020 (effective from 26 August 2020) has been published in the Official Gazette (the "Decree").

In 2017, Italy introduced a specific tax provision regarding short-term tenancies having a duration of not more than 30 days (as per Article 4 of Legislative Decree n. 50 of 2017...

Such a surtax was originally set up with the 2004 Finance law and its amount was equal to Euro 1 per passenger.

El sistema tributario general de Italia ha recibido muchas modificaciones en los últimos años, de la mano del gobierno del Primer Ministro Salvini.

The 2016 Stability Law outlines new time limits for the tax assessment period and new rules relating to mandatory checks by the Italian tax authorities.

On 24th of October the Italian government published the second version of the Italian voluntary disclosure (VD) programme under art.

The Italian Tax Authority has issued new guidance on tax benefits introduced by the 2026 Budget Law, addressing the treatment of salary increases from contract renewals and various work-related allowances. The circular clarifies which types of compensation qualify for preferential substitute tax rates and establishes important distinctions for different categories of workers and payment structures.

L'articolo 11 del d.l. n. 50 del 24 aprile 2017, pubblicato in GU 24 aprile 2017, introduce e disciplina la c.d. "Definizione agevolata delle controversie tributarie".

In 2016, the Italian Parliament introduced the "non-possessory" pledge (i.e., floating charge) with the aim of offering Italian businesses the possibility to secure payment obligations...