Tag: Taxation

Italian 2024 tax reform: changes for workers and businesses are on the way

Among the most important changes governed by Italian Legislative Decree no. 216/2023, which came into force on 1 January 2024, is a revision of the main income tax, IRPEF ...

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Italian Revenue Agency: tax treatment of workers posted abroad

The Italian Revenue Agency, in its answer to a request for ruling no. 428 of 12 September 2023, provided some clarification on the tax treatment applicable to remuneration paid ...

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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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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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