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Posting of Workers for Provisions of Services
Immigration Law
Flanders tightens rules on hiring non-EU nationals (2026)....
Tax Law
A&P Firm provides specialised advice on corporate tax residence in Italy. Our tax and corporate law professionals assist Italian and foreign companies in assessing tax residence and managing fictitious foreign...
Inheritance Tax Law
Arletti & Partners provides specialised tax and legal advice for those who need to manage a succession involving international elements or who wish to organise their assets in advance. We...
Social Security for Employees and Self Employed

International Assignments Arletti & Partners supports you with all aspects of international assignments of workers abroad and to Italy, in full compliance with the Italian and foreign jurisdictions. GLOBAL MOBILITY...

Resident Art 4 OECD
Our international tax experts assist Italian and foreign citizens in correctly identifying their tax residency under Italian law and Double Tax Treaties. We provide consultancy on registered residence, the criteria...
Company Law

Establishing a permanent establishment in italy​ Our Charted Accountants support foreign enterprises wishing to expand and start a new business in Italy, establishing a Permanent Establishment in Italy.​ Get a...

During the conference promoted by ELA and INPS, France and Italy signed an anti-fraud agreement in the field of social security....
Permanent Establishment Art 5 OECD

Permanent Establishment analysis Our Charted Accountants support local and foreign enterprises wishing to expand their business and operate in Italy, offering consultancy and dedicated solutions in civil, tax and social...

Administrative Fulfilments for Employers
The legal framework regarding the posting of workers in Belgium has undergone changes concerning the submission of the Limosa declaration, the tightening of penalties, and new measures to combat illegal...
Posting of Workers for Provisions of Services
Some EU Member States are toughening sanctions on failure to comply with posting requirements. This article mainly focuses on the sanctions introduced by Belgium and Netherlands....
Value Added Tax

Fiscal Representation in Italy A&P Chartered Tax Advisors are specialised in providing all the relevant information and support to foreign subjects operating in Italy. get free quotation Book a call...

Social Security & Pension Law

Italian pension for foreigners You can apply for the Italian pension for foreigners if you have worked in Italy for a period of time and paid contributions. A&P can help...

Visa
A guide on Schengen Visa application: what documents are needed, costs and processing time....
Income Tax Law

The OECD Commentary to the Convention Model on Double Taxation has no regulatory value, being only a direct recommendation addressed to the member countries. According to this principle, already stated...

Posting of Workers for Provisions of Services
The posting of workers to Belgium is mainly regulated by the Belgian Act of 5 March 2002, through which EU Directives concerning the transnational provision of service were transposed....
Income Tax Law
Focus concentrated on the avoidance of the status (art.12-15), exemptions for specific activities and the anti-fragmentation rule....