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Observatory

Inland Revenue: tax relief for professional footballers

23 July 2021

In its answer to question no. 447/2021, the Inland Revenue examined the question raised by an Italian football club ...

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Observatory

Inland Revenue: clarifications on the tax treatment of reimbursements to smart workers for internet connections

28 June 2021

The Italian Inland Revenue was asked about the reimbursement of expenses paid to “smart working” employees. In answer to ...

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Observatory

Fixed-term contracts during the emergency: INL’s clarifications

28 June 2021

The severe repercussions for the economy and employment relationships caused by the Covid-19 epidemic emergency have made it necessary ...

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Observatory

Smart working and expenses reimbursement: the Inland Revenue’s opinion (Andrea Di Nino, Sintesi – Ordine dei Consulenti del Lavoro, June 2021)

28 June 2021

In several answers to questions, the Italian Inland Revenue has expressed its opinion on the tax treatment of sums ...

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Observatory

Performance bonus tax relief: objective recalculations based on the pandemic (Corriere delle Paghe de Il Sole 24 Ore, 3 giugno 2021 – Andrea Di Nino, Antonello Gerardi)

3 June 2021

The Inland Revenue, in its answer to question no. 270/2021, returned to express an opinion on the favourable tax ...

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Observatory

Discount cards for employees, the reason why it does not produce taxable income: the Inland Revenue’s opinion (Agendadigitale.eu, 31 May 2021 – Nunzio Lena, Andrea Di Nino)

31 May 2021

The Inland Revenue was asked to express its opinion following a question submitted by a retail clothing company that ...

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