Tag: Taxation

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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Inland Revenue: clarifications on the taxation of sums paid following a settlement agreement

In its answer to question no. 344 of 23 June 2022, Inland Revenue ruled on the tax liability of amounts paid under a settlement agreement. In this case, the ...

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Corporate Welfare Bonus-related Plans – Inland Revenue Resolution

With Resolution no. 55/E/2020, of 25 September, the Inland Revenue responded positively to a request submitted by a Company intending to activate a Welfare plan using two separate company ...

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