Social Security in Labour Law: Applicable Jurisdictions and International Treaties

A guide on social security in labour law, with a focus on work abroad.
New Italy-Japan Agreement on Social Security effective from April 1st

It is expected that the entry into force will reduce the burden on businesses and employees and further promote economic and interpersonal exchanges between Japan and Italy.
Tax Residency in Italy

A guide on tax residency in Italy: how it is determined, what the subsequent obligations are and the main changes for 2024.
Entry into Force of the Agreement between Japan and Italy on Social Security

The Agreement on Social Security between Japan and Italy will enter into force in April 2024.
Legal value of OECD Commentary and lack of international tax residence conflict

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 by the Supreme Court in its ruling N.6242 of 2020, the Court rejected the appeal of a taxpayer, who sought the application of the OECD […]
Driving in Italy with foreign license

Learn the requirements on how to drive in Italy with a foreign license.
Webinar – A&P Latest Updates

Global Mobility:Latest Updates Platform: Microsoft Teams Duration: 1h30min When: You decide! program An in-depth Webinar with our Experts for the latest updates regarding global mobility and international taxation. Our Global Mobility specialists will all join this webinar to take you through the latest updates regarding global mobility fulfillments when scheduling assignments worldwide. By the end […]
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.
Permanent Establishment: how the OECD intervened

Focus concentrated on the avoidance of the status (art.12-15), exemptions for specific activities and the anti-fragmentation rule.