INTERNATIONAL NETWORK OF LAW AND CONSULTING FIRMS
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.
According to Italian tax law, some specific incomes are taxable in Italy through a substitute withholding tax when are paid to foreign beneficiaries.
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”.
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.
On February 2019 the new Code of business and insolvency crisis was published in the Gazzetta Ufficiale, implementing the reform of bankruptcy proceedings.
Copyright 2016. All rights reserved