Info-sheet
Remuneration
European Union
Directive 2023/970/EU, in force since 10 May 2023, obliges Member States to monitor, prevent, and sanction pay discrimination, strengthening pay equality oversight in the EU labour market. From 2026 onwards,...
Value Added Tax
Italy
Among the non-EU countries that have reciprocity agreements with Italy in VAT matters, the United Kingdom and Norway are the only ones that recognize the possibility of direct identification for...
Value Added Tax
Italy
Fiscal representative for VAT purposes ensure the presence of a domestic interlocutor responsible for VAT obligations in cases where the taxable person is established abroad. The domestic provisions have been...
Value Added Tax
Italy
Direct identification allows non-resident businesses to fulfil VAT registration obligations without having to appoint a tax representative....
Working Conditions
Finland
Local Agreements in Finland and Sweden for posted workers: rules, employer obligations, and compliance risks....
Tax Law
Italy
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...
Permanent Establishment Art 5 OECD
Italy
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,...
Medical Treatment Visa
Italy
Requirements and procedures for obtaining a visa for medical treatment in Italy....
Posting Declaration
Netherlands
Many European Union Countries are aligning their regulations, strengthening controls, and introducing new preliminary obligations for operating on construction sites. After Countries like Finland, Sweden, Estonia, France, Italy, and Spain,...
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