Fixed-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 ...
Read moreSmart working and expenses reimbursement: the Inland Revenue’s opinion (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, June 2021)
28 June 2021In several answers to questions, the Italian Inland Revenue has expressed its opinion on the tax treatment of sums paid as reimbursement of expenses to smart working employees. Notably, ...
Read morePerformance bonus tax relief: objective recalculations based on the pandemic (Corriere delle Paghe de Il Sole 24 Ore, 3 giugno 2021 – Andrea Di Nino, Antonello Gerardi)
3 June 2021The Inland Revenue, in its answer to question no. 270/2021, returned to express an opinion on the favourable tax regime reserved for the performance bonus (“PDR”) paid following a ...
Read moreDiscount cards for employees, the reason why it does not produce taxable income: the Inland Revenue’s opinion (Agendadigitale.eu, 31 May 2021 – Nunzio Lena, Andrea Di Nino)
31 May 2021The Inland Revenue was asked to express its opinion following a question submitted by a retail clothing company that entrusts production to third parties. The company believes it is ...
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