02.02.2024

Client Circular no. 1/2024: Legislative Decree no. 216 of 30 December 2023. Implementation of the first personal Income tax (IRPEF) reform module and of other income tax measures (Italian Official Journal no. 303 of 30 December 2023)

The Client Circular regards the Legislative Decree no. 216 of 30 December 2023. Implementation of the first personal Income tax (IRPEF) reform module and of other income tax measures (Italian Official Journal no. 303 of 30 December 2023)

Lire la suite +

22.12.2023

Tax Alert 2/2023: Revenue Agency no. 406671/2023

The present Tax Alert regards the Revenue Agency no. 406671/2023 - Rules for the implementation of legislative decree no. 32 of 1 March 2023 implementing Council Directive (EU) 2021/514 amending Directive 2011/16/EU on administrative cooperation in the field of taxation. Manner and deadline for the communication of information, registration of the reporting operators, cases of exclusion and identification of the Offices in charge of the controls on Platform Operators

Lire la suite +

21.12.2023

Tax Alert 1/2023: Expat tax break to be shortened – Final Version of the decree applies for relocations to Italy starting FY2024. Special rules for intragroup assignment

The Tax Alert 1/2023 regards the Expat tax break to be shortened - Final Version of the decree applies for relocations to Italy starting FY2024. Special rules for intragroup assignments

Lire la suite +

27.11.2023

Client Circular no. 5/2023: Law no. 162 of 13 November 2023: “Conversion into law, with amendments, of decree-law no. 124 of 19 September 2023, containing urgent provisions concerning cohesion policies, to boost Southern Italy’s economy, and immigration”

The Circular outlines the Law no. 162 of 13 November 2023: "Conversion into law, with amendments, of decree-law no. 124 of 19 September 2023, containing urgent provisions concerning cohesion policies, to boost Southern Italy's economy, and immigration"

Lire la suite +

16.11.2023

Client Circular no. 4/2023: Framework law for tax reform proposals (Delega fiscale) Law no. 111 of 9 August 2023

The Circular outlines Law no. 111 of 9 August 2023 on the Framework law for tax reform proposals

Lire la suite +

25.10.2023

Client Circular 3/2023: Law no. 136 of 9 October 2023

The Client Circular outlines the Law no. 136 of 9 October 2023 containing urgent provisions for the protection of end users on matters of economic and financial activities and strategic investments

Lire la suite +