Detaxation of performance bonus: objective recalculations based on the pandemic
20 May 2021With answer to question no. 270/2021 the Italian Internal Revenue Agency ruled on application of the favourable tax regime – consisting of the application of a rate of 10%, ...
Read moreTax treatment of expense reimbursement for employees in smart working: the answer from Inland Revenue
20 May 2021With 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 ...
Read moreINPS clarifications for the Post Brexit Separation
17 May 2021With 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 ...
Read moreNon-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 2021Article 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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