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Found 57 articles

VAT Regime of the Detachment of the Workers

Detaching an employee is a temporary change in the employer’s job at another employer, according to the definition provided by law.


Multilateral Convention to Implement Tax Treaty Did not Enter in Force in Italy Yet

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, adopted on 24 November 2016, is one of the outcomes of the OECD/G20 Project to tackle Base Erosion and Profit Shifting.


New Definition of Countries with Privileged Tax Status

Italian Government has just introduced a new definition of countries with privileged tax status, effective from the fiscal year starting after the fiscal year in progress


Special Tax Regime for Retired Individuals Who Move to Italy

A special tax regime has been just introduced in Italy, effective from January 1, 2019, in favor of retired individuals who receive a foreign pension, decide to move in Italy.


New Italian Rules for CFC

Effective from the fiscal year starting after the fiscal year in progress to December 31, 2018 (i.e. from January 1, 2019 for calendar year companies), new Italian CFC rules were introduced.