Observatory

Observatory

Tax treatment of expense reimbursement for employees in smart working: the answer from Inland Revenue

20 May 2021

  With answer to question no. 314 of 30 April 2021 the Italian Inland Revenue Agency provided explanations on the tax treatment for sums paid by the employer for ...

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Observatory

INPS clarifications for the Post Brexit Separation

17 May 2021

With Circular 71 of 27 April last, INPS implemented the agreement on trade between the European Union, the United Kingdom and Northern Ireland published in the Official Journal of ...

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Observatory

Non-competition agreement: tax and social security profiles (Corriere delle Paghe de Il Sole 24 Ore, 6 May 2021 – Roberta De Felice, Andrea Di Nino)

6 May 2021

Article 2125 of the Civil Code defines a non-competition agreement as restricting “the employee’s activities, after contract termination.” The agreement is a valuable tool for the parties to mutually ...

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Observatory

CCNL of Industrial Sector Renewal

3 May 2021

On February 5th  2021, the hypothesis of renewal agreement for the CCNL of Industrial Sector was signed and approved by the workers’ assemblies, as communicated by the trade unions ...

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