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Tax Law
In Ruling No. 194/2026, the Italian Revenue Agency clarified that a free share award plan can be regarded as open to employees generally, and benefit from the tax exemption under...
Income Tax on Individuals
Ruling No. 190/2026 rules out extending the regime where the property is acquired by gift. From 2027 the reference will be Article 226(4) of the new Consolidated Income Tax Code....
Income Tax on Individuals
Ruling No. 187/2026 recognises the favourable tax treatment of Erasmus Mundus Joint Master scholarships. From 2027, the exemption rule will be moved to Article 222(5) of the new Consolidated Income...
Long Term Residence Permit
UK settlement reform would introduce a standard 10-year route to ILR, with faster pathways for eligible applicants. Implementation is planned for 2027....
Immigration Law
Employers and workers with pending US green card cases should review their priority dates against November’s cut-offs to assess whether their applications can move forward....
Labour Law
Employers hiring foreign workers in the Philippines should review their AEP application checklists and adjust hiring plans to reflect DOLE’s revised procedures....
Immigration Law
The longer stay limit offers greater flexibility for business visits to China under the APEC business mobility scheme....
Income Tax Law
With order No. 25843 of 26 September 2026, the Italian Supreme Court (Corte di Cassazione) has returned to financial investigations: unjustified bank deposits give rise to a rebuttable legal presumption...
Income Tax Law
With Response No. 184/2026, the Italian Revenue Agency (Agenzia delle Entrate) has clarified that distributions received by the heir of a US Individual Retirement Account (IRA) may retain the nature...
Health & Safety at Work for Employees
In Note Ref. No. 2377 of 27 October 2026, the Italian National Labour Inspectorate (INL) clarifies the timing of mandatory training and updates its guidance on remedying training breaches where...
Business Visa
New Zealand’s updated immigration rules offer greater flexibility for business visits and clarify visa pathways for international service providers....
Immigration Law
Technicians visiting the UK must ensure their planned activities meet the permitted visitor rules and contractual requirements before travelling....
Immigration Law
Expanded social media checks introduce additional profile visibility requirements for applicants in selected US visa categories....
Immigration Law
New temporary work visa routes create employment opportunities in New Zealand for eligible Indian citizens, subject to employer requirements and numerical limits....
Immigration Law
Changes to Canada’s Express Entry scoring system highlight the importance of Canadian work experience and qualifying job offers for candidates....
Remuneration
Ireland’s National Minimum Wage will increase to €14.94 per hour for employees aged 20 and over from 1 January 2027. The update also outlines the categories of employees excluded from...
Tax Law
Non-EU citizens need an Italian tax code to access healthcare and sign an employment contract. Find out how to obtain it for work, family reunification or protection, and when to...
Remuneration
Find out more about the new minimum wage rates in Poland set by the Council of Ministers and effective from 2027....
Remuneration

As of January 2027, the minimum monthly wage is set to rise by CZK 2,500, from the current CZK 22,400 to CZK 24,900 (approximately € 1.022,42). Which is equivalent to...

Tax Law

Reply No. 179/2026 SUBJECT: Taxability in the territory of the State of pension payments arising from employment in the private sector, received by a non-resident, pursuant to Article 18, para....

Immigration Law
The HC 584 changes affect several UK immigration routes, with revised eligibility requirements and procedures taking effect in stages....
Immigration Law
The UK’s Super Priority Service offers faster visa decisions for eligible applicants, with access depending on the application route and service availability....
Immigration Law
Italy’s 2027 Flows Decree sets out quotas and application deadlines for employers planning to recruit non-EU workers....
Immigration Law
Operational guidance for Italy’s 2027 Flow Decree helps employers prepare applications and plan the recruitment of non-EU workers....

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