Studio A&P offers professional consulting services to businesses and individuals.
Studio A&P supports companies and individuals with their activities in Italy and Worldwide, providing specialized assistance in global mobility of workers, Italian and international taxation.
The team at Studio Arletti & Partners is made up of over 50 highly qualified and multilingual professionals, specialized in global mobility and tax consultancy, including worker postings, Italian and international taxation, and immigration procedures both in Italy and abroad.
This guide on the Italian Tax Return will give you insights on fulfillments related to your case, as well as various types, deadlines available and penalties in case of non-compliance.
Huge success for A&P and Federmacchine: More than 100 participants attended the webinar organized on 28 November 2025. The session focused on the most recent updates concerning international employment and...
Studio A&P and Decima Ratio, represented by Mr. Alberto Arletti (R&D Coordinator at Decima Ratio) and Mr. Alessandro Arletti (CEO of Arletti & Partners) brilliantly illustrated their latest innovations in...
Studio Arletti & Partners proudly celebrates its growing team, with now +50 professionals specialized in Italian taxation, global mobility, posting of workers and inbound-outbound immigration services. A&P Services During...
More than 100 participants took part in the webinar organised by Confindustria Varese, in collaboration with Studio Arletti & Partners, on 24 October 2025. The main topic was that of...
Studio A&P is proud to announce the launch of the brand-new release of Atlasposting, the software that simplifies and secures corporate travel management. The 23.09.2025 version introduces innovative features designed...
Studio A&P continues its outreach activities in the field of international mobility in the first half of 2025. Cooperation with national trade associations Through an extensive network of collaboration with...
Studio A&P will take part in the European Labour Authority Conference on 28 October 2025 in Bratislava. The ELA Conference On 28 October 2025, the European Labour Authority (ELA) will...
On July 3rd, 2025, Studio A&P participated in the Posting Lab #107 webinar organised by the European Labour Mobility Institution (ELMI). The seminar was held online via the Zoom platform...
Fictitious foreign company residency is an elusive phenomenon that consists in the dissociation between the formal and the effective residence of legal entities. It entails various consequences in the fiscal,...
The rules governing tax residency in Italy for non-residents have been recently amended by Legislative Decree No. 209/2023. The changes introduced concern the connecting criteria, which are provided as alternatives,...
The Tax residence's regime of legal entities in Italy has been amended by Legislative Decree No. 209/2023. The amendments concern the connecting factors, provided as alternatives, for the attribution of...
The Increasing transboundary movement of people challenges a traditional keystone of fiscal regulations, progressively eroding the territorial and static work-model upon which these have been developed, in particular from the...
A person who acts on behalf of a foreign enterprise and habitually concludes contracts or acts for that purpose, can give rise to an agency permanent establishment in Italy, according...
For a permanent establishment to be constituted, there are a number of conditions that must be met and need to be verified in each single case. According to the Italian...
Our international tax experts assist Italian and foreign citizens in correctly identifying their tax residency under Italian law and Double Tax Treaties. We provide consultancy on registered residence, the criteria...
Workers transferring tax residence to Italy can access the returning worker regime even while smart working for a foreign employer; the taxable base may be reduced to 40% if minor...
The Italian Revenue Agency’s Ruling No. 54/2026 clarifies that under the inbound workers regime (Art. 5, Legislative Decree 209/2023), when two Employers of Record (EoR) belong to the same corporate...
Ruling No. 53/2026 of the Italian Revenue Agency classifies “visiting research” grants for foreign postdoctoral researchers as taxable income in Italy. The applicability of tax exemption regimes is excluded....
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