Find out about the different types of Italian Visas: whether you need to enter for work activities, study, residence or other, Studio A&P can help you get the right Visa for you.
In the italian system, the fiscal code is the primary tool used by the authorities to identify natural and legal persons. it is also an essential condition to carry out the activities listed under article 6 of the Presidential Decree n. 605/1973.
Fictitious foreign company residency is an elusive phenomenon that consists in the dissociation between the formal and the effective residence of legal entities. It entails various consequences in the fiscal, administrative, and criminal spheres.
Requirements and procedures for obtaining a visa for medical treatment in Italy.
Many European Union Countries are aligning their regulations, strengthening controls, and introducing new preliminary obligations
The rules governing tax residence of non-residents in Italy have been recently amended by Legislative Decree No. 209/2023. The changes introduced concern the connecting criteria, which are provided as alternatives, for the attribution of resident status.
The Tax residence’s regime of legal entities in Italy has been amended by Legislative Decree No. 209/2023. The amendments concern the connecting factors, provided as alternatives, for the attribution of resident status.
Guide to the obligations for foreign companies operating in the construction sector in Estonia.
The Increasing transboundary movement of people challenges a traditional keystone of fiscal regulations, progressively eroding the territorial and static work-model upon which these have been developed, in particular from the viewpoint of the identification of the tax residence of natural and legal persons, the discipline of which is provided by articles 2,3, 23 and 73 of Italian Tax Consolidated Text (TUIR).
Requirements and procedures for obtaining a domestic work visa in Italy.
A person who acts on behalf of a foreign enterprise and habitually concludes contracts or acts for that purpose, can give rise to an agency permanent establishment in Italy, according to the provision of Article 162, Paragraph 6 of TUIR (Italian Tax Consolidated Text). Specific conditions have to be fulfilled and verified in each single case in order to examine whether the performed activities determine the existence of a permanent establishment.
For a permanent establishment to be constituted, there are a number of conditions that must be met and need to be verified in each single case. According to the Italian Tax Consolidated Text, a construction or assembly or installation site can give rise to a permanent establishment if a specific condition based on time duration of the site is met: whenever the threshold of three months is exceeded. Indeed, in the cases the so-called permanence test (i.e., the place of business should have a certain “degree” of permanence), is replaced by the duration test.
Directive 89/391/EEC is the cornerstone of European legislation on health and safety at work. In
Foreigners who intend to travel to Australia for work must first obtain the proper visa. Check whether the 190 visa is applicable to your case.
Our guide on the Dienstleistungsanzeige, a requirement needed to conduct business activities on Austrian territory.
Foreigners who intend to travel to Australia for work must check the proper visa category applicable to their case.
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