Consultation for Online Tax Briefing
During the call you will be assisted by a dedicated Tax Advisor of Studio A&P to carry out the Tax Briefing. The Tax Briefing is an in-depth analysis of your fiscal situation to determine whether or not you have tax obligations in Italy. The analysis will also serve to assess if you possess requirements to apply for tax benefits in Italy. […]
Tax treatment of an agent’s severance indemnities under the Italy-Greece Double Taxation Convention
Clarification by the Italian Revenue Agency on the tax treatment of an agent’s severance indemnities in the light of the Double Taxation Convention between Italy and Greece.
Global Mobility – Your Inquiry
Italy-Monaco Tax Conflict Resolved Through Multilateral Agreement Based on the OECD Convention
In accordance with the Judgement No. 698 of October 1 2024, the Second-Level Tax Court of Liguria has resolved Italy-Monaco Tax Conflict through a multilateral agreeement based on OECD Convention by recognising the fiscal residence of the appellant in Monaco thanks to international criteria of residence.
New Tax Residency Criteria for Individuals
The new Circular No. 20/E of November 4, 2024, clarifies the determination of tax residency for individuals.
Transfer of tax residency in Italy and optional regime for foreign pension income
The Italian Revenue Agency provides clarifications on the possibility, for a UK citizen, to benefit from the 7% regime for foreign pension holders.
Tax Residency in Italy
A guide on tax residency in Italy: how it is determined, what the subsequent obligations are and the main changes for 2024.
Tax treatment applicable to benefits provided by the UK SIPP and IPP pension schemes
The Italian Revenue Agency clarifies the tax treatment applicable to benefits provided by the British SIPP and IPP pension schemes to Italian tax residents.
Tax regime applicable to income assimilated to employment of an Italian citizen registered with Aire, resident in Singapore
The Revenue Agency, responding to Ruling n. 111 of 20 January 2023, clarifies the case of a taxpayer, an Italian citizen registered with the AIRE and tax resident in Singapore, who is the beneficiary of shares in a supplementary pension fund of an Italian private group for which he worked. Premise of the Revenue Agency […]