The Revenue Agency confirms the remuneration of a German citizen, who is not an Italian fiscal resident and carried out an internship at Italian administrations, must exclusively be taxed in...
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...
The Italian Revenue Agency has analyzed the relevant legislation in its ruling No. 428 of September 12, 2023, regarding the remuneration rules of an employee seconded abroad....
The Italian government recently published the three-year quota program that will regulate the entry of foreigners who wish to participate in training courses and internships for the three-year period 2023-2025....
The Italian government has introduced a new opportunity for the entry of non-EU workers: this is the “out-of-quota” entry for foreigners who have already gained work experience with Italian companies,...