Inland Revenue: a foreign entity without a permanent establishment in Italy doesn’t have withholding agent responsibilities
23 July 2021Answering to question no. 449/2021, the Inland Revenue expressed its opinion on the duties of a foreign entity without a permanent establishment in Italy as a withholding agent. Answering ...
Read moreInland Revenue: tax relief for professional footballers
23 July 2021In its answer to question no. 447/2021, the Inland Revenue examined the question raised by an Italian football club playing in the top league, which asked for clarifications on ...
Read moreInland Revenue: clarifications on the tax treatment of reimbursements to smart workers for internet connections
28 June 2021The Italian Inland Revenue was asked about the reimbursement of expenses paid to “smart working” employees. In answer to question no. 371 of 24 May 2021, clarifications were provided ...
Read moreFixed-term contracts during the emergency: INL’s clarifications
28 June 2021The severe repercussions for the economy and employment relationships caused by the Covid-19 epidemic emergency have made it necessary to introduce specific provisions on fixed-term contracts. These measures are ...
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