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

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.

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

Bosnia and Herzegovina is a republic but due to the complexity of its regional units, Bosnia and Herzegovina does not function as a republic. It is composed of two entities and a district, i.e. the Federation of Bosnia and Herzegovina (51% of the territory), the Republic of Srpska (49% of the territory) and the Brcko District (which was the subject of disputes and international arbitration and then finally recognized as a district).

France has set up a legislation framework for international mobility. These rules apply to all foreigners, except EU, EEA and Swiss nationals. These latter are free to travel and work in France without a visa, residence permit or work permit.