Tag: agenzia delle entrate

Clarification and operating instructions on the tax aspects of remote working

With Circular no. 25/E of 18 August 2023, the Italian Revenue Agency provided interpretative clarification and operating instructions on the tax aspects of remote work. In particular, with the ...

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The financial administration has clarified the criteria for determining employment income in the case of incentive plans that provide for payment in shares

The Italian Revenue Agency, with ruling No 168 of 26 January 2023, provided some clarification on the determination of employment income in the case of incentive plans that provide ...

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The Italian Revenue Agency: employee income and separate taxation

The ItalianRevenue Agency, in its response to the request for a resolution No 468 of 22 September 2022, clarified a number of points regarding remuneration paid in the year ...

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