Income Tax

Associated Enterprises Income (Corporate)
Italy

Clarification of the tax treatment of scholarships for children of employees

The Italian Revenue Agency clarifies the tax treatment of scholarships
READ MORE
Income Tax Law
Italy

Taxation of foreign pension fund settlement received by Italian resident heir

The Italian Revenue Agency replies to a taxpayer's question on
READ MORE
Uncategorized
Italy

The Italian Court of Cassation rules on failure to declare financial activities held abroad

The recent ruling no. 28077/5 of the Court of Cassation
READ MORE
Resident
Italy

New Tax Residency Criteria for Individuals

The new Circular No. 20/E of November 4, 2024, clarifies
READ MORE
Uncategorized
Italy

Crypto-assets: Clarifications on RW Form and Stamp Duty

The Italian Revenue Agency clarifies the tax treatment of cryptocurrencies
READ MORE
Tax Return
Italy

Tax treatment of emoluments received as a Seconded National Expert

Through its Ruling n. 99/2024, the Italian Revenue Agency provides
READ MORE
Uncategorized
Italy

Published the Memorandum on “Decreto Adempimenti”

The new Memorandum n. 8/2024 clarifies the simplifications provided for
READ MORE
Uncategorized
Italy

Extension of the special voluntary disclosure and reopening of the deadlines

The draft of the decree-law on access to special disclosure
READ MORE
Uncategorized
Italy

Relevance of compensation for expropriation of Dutch bonds for IRPEF purposes

The Italian Revenue Agency clarifies on the taxability in Italy
READ MORE

Contact Studio A&P