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INTERNATIONAL TAX FOCUS – MAY 2024
1. Residence certificate and withholding refund With its decision no. 9050 of 25 April 2024, the Italian Supreme Court ruled that, in order for a foreign employee to receive the
1. Residence certificate and withholding refund With its decision no. 9050 of 25 April 2024, the Italian Supreme Court ruled that, in order for a foreign employee to receive the
Foreword With the Legislative Decree no. 209 of 28 December 2023, the Italian inbound workers regime has changed once again. The amendments to the regime have the effect of rendering
1. Employment income is taxable in both residence and work State With its decision no. 5524 of 1 March 2024, the Italian Supreme Court ruled that income from employment performed
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