News

Legislative Decree No. 123 of 1 August 2025 establishes the new Consolidated Act on Indirect Taxes (registration, inheritance and gift taxes, property and cadastral taxes, stamp duties, and IVAFE, including...

The new update to the OECD Commentary introduces a new potential scenario for the existence of a permanent establishment in the context of remote working, where both the temporal threshold...

France has reformed immigration and nationality law introducing stricter language requirements and a formal civic exam as prerequisite for many residence and nationality procedures....

Response No. 296/2025 clarifies that the early withdrawal of a pension fund does not qualify as a “pension” for treaty purposes and remains taxable in Italy, even where the beneficiary...

Italy introduced significant changes to citizenship for minor children of Italian parents....

From 1 January 2026, Ireland’s national minimum wage rises to €14.15/hour for workers aged 20 and over. Rates for younger workers range from €9.91 to €12.74, with some categories excluded....

Italy has ratified the Social Security Agreement with North Macedonia, updating the coordination of social security systems. However, the Agreement is not yet in force and will apply only after...

With Ruling No. 302/2025, the Italian Revenue Agency confirms that cash-paid taxi reimbursements are taxable due to the lack of payment traceability and subject to IRPEF withholding at the marginal...

Italy implemented new safety measures for freelance journalists sent on assignment to high-risk countries....