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 the regime less favourable by both reducing the exemption and providing for more stringent criteria. Previous foreign tax residence requirement … Read more
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 in Kazakhstan by an Italian resident is taxable in both States pursuant to the relevant provisions of the Tax Treaty … Read more
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