The Revenue Agency has provided some clarification on the possibility of employers to reimburse expenses for the purchase of laptops/tablets for 'transferred employees'....
Clarified the tax treatment of self-employment income produced by a person resident abroad for a consultancy activity rendered to an Italian Ministry....
The Revenue Agency has established that, currently, only VAT credit resulting from the annual or infra-annual VAT return (VAT TR form) can be assigned....
Defined the procedures for entry, stay, matriculation and recognition of qualifications of international students for courses at universities, academies and conservatories for academic year 2022-2023....
The case resolved by the Italian Tax Office with Answer No. 259 of 11 May 2022 presents peculiar aspects to the cases examined in previous documents of practice concerning the...
The Revenue Agency illustrated how to recover the higher taxes paid by employees due to the non-application of the impatriates regime in relation to employee earnings deriving from the exercise...