Observatory

Observatory

Tax decree: changes in the field of health and safety in the workplace

22 November 2021

Decree Law no. 146/2021 ( “Tax Decree”) introduced several changes regarding health and safety in the workplace. The legislator intended to “tighten” the rules on illegal work, extend National ...

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Observatory

Inland Revenue: reimbursements and dematerialisation of the expenses claims

22 November 2021

With its answer to question no. 740/2021, the Inland Revenue has provided clarifications on the dematerialisation of expenses claims produced by employees on business trips. The requesting company wanted ...

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Observatory

The favourable tax regime for repatriated workers does not require the employer to be Italian

22 October 2021

With its answer to question no. 596/2021, the Inland Revenue has expressed its opinion on the recognition of the tax favourable regime for repatriated workers who come back to ...

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Observatory

Fixed-term contracts: National Labour Inspectorate – INL’s operating instructions on the new reasons

22 October 2021

With its note no. 1363 of 14 September 2021, the National Labour Inspectorate (“INL“) has provided operating instructions on the amendment to regulations on the reasons to be included ...

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