The Italian Revenue Agency clarifies that, also for teachers and researchers who returned to Italy before 2020, the favourable tax regime under Article 44 of Decree-Law No. 78/2010 may be...
In a foreign inheritance involving assets located in several States, certain issues arise: what happens in the case of cross-border property? And how should the procedure unfold if the deceased...
The European Certificate of Succession (ECS), established by Regulation (EU) No. 650/2012, represents one of the most significant innovations in the landscape of European Succession Law and is directly applicable...
The UK, Switzerland, Israel, and Norway are the only non-EU countries that have reciprocity agreements with Italy, allowing VAT recovery without the need to appoint a tax representative....
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...
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...
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...
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,...
The rules governing tax residency in Italy for non-residents have been recently amended by Legislative Decree No. 209/2023. The changes introduced concern the connecting criteria, which are provided as alternatives,...
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...
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...
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...
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...
The Italian House Renovation Bonus for private individuals: the requirements, which expenses are covered, and what steps to take to obtain the benefit....
Discover the Impatriate Tax Regime in Italy: eligibility requirements, tax benefits and new rules for professionals relocating or returning to Italy....
This guide on the Italian Tax Return will give you insights on fulfillments related to your case, as well as various types, deadlines available and penalties in case of non-compliance....
How can you get your Italian VAT number and how much does it cost to have one? Are there different costs and benefits? All the details with our introductory guide...
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