Reaffirmed the criminal liability of the entity pursuant to Legislative Decree 231/2001 for the company based abroad, but it is entitled to have its documents translated into a foreign language....
The Italian Revenue Agency published its reply to ruling No. 321 of 3 June 2022 on the subject of the extension of impatriate workers' regime for non-EU citizens....
The Revenue Agency published the reply to ruling No. 315 of 31 May 2022, concerning sports agents and the benefit of the special regime for impatriate workers....
The 2022 Budget Law clarified that teachers and researchers can opt for the extension of the favourable regime for up to eight, eleven or thirteen tax periods in total....
The Revenue Agency has provided some clarification on the possibility of employers to reimburse expenses for the purchase of laptops/tablets for 'transferred employees'....