The Italian Council of Ministers has published in the Italian Official Gazette no. 256 of 2 November 2023, Italian Legislative Decree no. 152 of 18 October 2023, which implements ...
Read moreThe Italian Revenue Agency, in its answer to a request for ruling no. 428 of 12 September 2023, provided some clarification on the tax treatment applicable to remuneration paid ...
Read moreIn Circular no. 82 of 22 September 2023, the Italian National Social Security Entity (Istituto nazionale della previdenza sociale, ‘INPS’) provided practice notes on the incentive to postpone retirement, ...
Read moreAccording to research by HR Capital, the lack of specific regulations and incentive policies are the main factors of uncertainty. Despite the absence of a proper regulatory definition of ...
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