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. […]
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.
Domestic and International Tax Reform: disclosed the initial Law Decrees envisaged by the Government Decree
The Government Decree discloses initial reforms on national and international fiscal matters.
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.
Legal value of OECD Commentary and lack of international tax residence conflict
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 by the Supreme Court in its ruling N.6242 of 2020, the Court rejected the appeal of a taxpayer, who sought the application of the OECD […]