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Found 63 articles

Increase of the Tax Advantages for People “Incoming” to Italy

The Italian Government has just modified the tax special regimes provided in favor of researchers and lecturers and other “incoming” people who decide to move to Italy.


The Tax Treaty Provisions Can Be Applied Directly in the Italian Income Tax Return

According to Italian tax law, some specific incomes are taxable in Italy through a substitute withholding tax when are paid to foreign beneficiaries.


The French “Prelevaments Sociaux” Are Deductible From Italian Income Tax

According to article 6 of the tax treaty in force between Italy and France “income from immovable property, including income from agriculture or forestry, may be taxed in the State in which such property is situated”.


Place of Supply of Telecommunications, Broadcasting or Electronically Services to Non-Taxable Persons (B2C)

Actually, the above mentioned services – when supplied to non-taxable persons of member States - are subject to VAT in the member States of the client.


Obligation to Appoint the Control Body: New Limits

On February 2019 the new Code of business and insolvency crisis was published in the Gazzetta Ufficiale, implementing the reform of bankruptcy proceedings.