Tag: agenzia delle entrate

Agenzia delle Entrate: le istruzioni operative in materia di residenza fiscale delle persone fisiche

È stata emanata il 4 novembre 2024, a quasi un anno di distanza dall’entrata in vigore del D. Lgs. 209/2023 (di seguito anche “Decreto”), la circolare dell’Agenzia delle Entrate ...

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Revenue Agency: tax treatment of the incentive to leave (“incentivo all’esodo”) for impatriate workers

With Resolution no. 40/E of 23 July 2024, the Italian Revenue Agency provided specific clarification on a question concerning the tax treatment of sums paid as an incentive to ...

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Dematerialisation and retention of expense reports. New guidance from the Italian Revenue Agency 

In its Response to Application for Ruling no. 142 of 2024, the Italian Revenue Agency was once again called upon to provide guidance on the processing, in terms of ...

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Clarification and operating instructions on the tax aspects of remote working

With Circular no. 25/E of 18 August 2023, the Italian Revenue Agency provided interpretative clarification and operating instructions on the tax aspects of remote work. In particular, with the ...

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The financial administration has clarified the criteria for determining employment income in the case of incentive plans that provide for payment in shares

The Italian Revenue Agency, with ruling No 168 of 26 January 2023, provided some clarification on the determination of employment income in the case of incentive plans that provide ...

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The Italian Revenue Agency: employee income and separate taxation

The ItalianRevenue Agency, in its response to the request for a resolution No 468 of 22 September 2022, clarified a number of points regarding remuneration paid in the year ...

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