Restaurant owners with tipped employees should take note of several recent court cases which may affect their ability to cause restaurant employees to participate in “tip pooling,” particularly in instances where back-of-house employees are included in such tip pooling arrangements.
On July 1, 2017, the Immediate Information Delivery System (SII) will enter into force. This basically consists of the electronic sending of information relating to invoices issued and invoices received.
A special tax regime has just been introduced in Italy, effective from January 1, 2017, in favor of high net worth individuals who decide to move to Italy. The new resident will be entitled to ask for the application of the ordinary tax regime.
In Italy there are different types of companies. Hereafter we focus on the Limited Liability Company: this is a Corporation with a juridical personality, where the interests of the members (shareholders) are represented by shares.