Tag: Regime fiscale
Tax regime of deferred benefits in kind accrued during periods subject to notional remuneration.
With Ruling No. 37/2026, the Italian Revenue Agency addressed the tax treatment of benefits in kind, including those paid on a deferred basis, accrued during tax periods in which ...
Read moreShares granted to employees: tax and social security issues
At our last Team Meeting, among other topics, we explored the complex issue of tax and social security treatment applicable to shares granted to employees and the quantification of ...
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