INTERNATIONAL TAX FOCUS – MAY 2024

Ciccioriccio-Associati-PDF-Tax-Alert

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 reimbursement of withholding levied by his/hers Italian employer, he/she only needs to provide the Italian Tax Authorities with a residence … Read more