Extension of the facilitated regime for researchers and teachers in Italy: clarifications by the Revenue Agency
The 2022 Budget Law clarified that teachers and researchers can opt for the extension of the favourable regime for up to eight, eleven or thirteen tax periods in total.
Expense reimbursement for the purchase of laptops and tablets: when it does not constitute employment income
The Revenue Agency has provided some clarification on the possibility of employers to reimburse expenses for the purchase of laptops/tablets for ‘transferred employees’.
A new work-vacation Visa between Italy and Japan
Italy and Japan to issue a special Visa to promote stronger cooperation and ease entrance measures.
Transnational posting of workers: Directive 2014/67/EU
Employers who post or send their employees to EU countries become subject to the administrative obligations established by the legislation in force in each EU country of destination.
Criminal risks when posting workers
How to assess and minimise the criminal risks for the top managers of the company and the company itself resulting from foreign posting of workers.
The MOG 231 to the foreign posting test: a possible holistic view of corporate compliance
The MOG 231 to protect foreign postings with Studio A&P’s Travel Security Section
Tax treatment of income produced by a non-resident consultant for activities rendered to an Italian Ministry
Clarified the tax treatment of self-employment income produced by a person resident abroad for a consultancy activity rendered to an Italian Ministry.
Transfer of VAT credit denied for non-EU residents
The Revenue Agency has established that, currently, only VAT credit resulting from the annual or infra-annual VAT return (VAT TR form) can be assigned.
Application for study visas for non-EU students for the academic year 2022/2023
Defined the procedures for entry, stay, matriculation and recognition of qualifications of international students for courses at universities, academies and conservatories for academic year 2022-2023.