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Observatory

Inland Revenue: clarifications on the tax payments on wages received by workers seconded to China and returned to Italy due to the epidemiological emergency

16 August 2021

Answering question no. 458/2021, the Inland Revenue expressed its opinion on tax on remuneration paid to employees posted to ...

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Observatory

Brexit: new INPS clarifications

16 August 2021

Following the withdrawal of the United Kingdom and Northern Ireland from the European Union and applying the Trade and ...

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Observatory

Hiring with an apprenticeship contract and tax exemption: INPS clarifications (Corriere delle Paghe de Il Sole 24 Ore, 3 August 2021 – Roberta De Felice, Antonello Gerardi)

3 August 2021

In circular no. 87/2021, INPS clarified the total exemption from social security contributions for first-level apprenticeship contracts signed in ...

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Observatory

Illegally using a company car can damage a trust relationship (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, July 2021)

26 July 2021

The Court of Cassation, in ruling no. 11644 of 4 May 2021, stated that it is legitimate to dismiss ...

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Observatory

Inland Revenue: a foreign entity without a permanent establishment in Italy doesn’t have withholding agent responsibilities

23 July 2021

Answering to question no. 449/2021, the Inland Revenue expressed its opinion on the duties of a foreign entity without ...

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