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...
With the judgment No. 25685/5 of 04/09/2023, the Italian Court of Cassation rejected the appeal of a taxpayer, who claimed the right to a VAT refund for non-resident subjects. However,...
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...