Consultation for Posting Workers Abroad

During the call you will be assisted by a dedicated Posting Expert of Studio A&P on how to manage the posting of workers to Italy and abroad. The consultation serves as an introduction on the overall obligations (i.e. documents to store, notifications to the authorities, transposition of EU Directives) when planning the secondment of employees […]

Tax Residency in Italy

tax residency in italy: come funziona la residenza fiscale in italia

A guide on tax residency in Italy: how it is determined, what the subsequent obligations are and the main changes for 2024.

Schengen Visa  

Schengen Visa

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

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 […]

EU: the new ETIAS online travel authorisation

EU approved etias authorisation to facilitate travel to Europe

The new European Travel Information Authorization System (ETIAS) aims at facilitating travel to Europe and improving travel security. The system is expected to be operational from 2025.