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.
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 […]
Taxation envisaged on income fees arising from professional services of a US director -for the direction of a TV series set in Italy
The answer to interpello (Question) No. 129 of 20 January 2023, issued by the Agenzia delle Entrate, offers an explanation on the taxation to be applied on payments made by an Italian film company to a US partner company, fully owned by a US-based director; the Italian Tax Agency confirms that the payments should be […]
Proceeds arising from alienation of property located in Italy by non-residents
With its Reply No. 110/2023, the Italian Revenue Agency confirms the concurrent taxing power of Italy and Spain of the proceeds deriving from the alienation of a property located on the Italian territory, purchased more than five years ago by a person currently residing in Spain. The Convention between Italy and Spain on double taxation […]
Taxation of income from the transfer of a property situated abroad in Italy
The Italian Revenue Agency clarifies a case of taxation of capital gain on the sale of property abroad under double taxation treaties.
Income from employment paid by a foreign company to a person tax resident in Italy
The Revenue Agency clarifies the case of an Italian tax resident working from Italy for a Dutch company.
Bilateral Double Taxation Conventions: the appropriate classification of personal income for treaty application purposes
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 Italy.