A document by Alessandro Belluzzo on the key developments of the rule of Law n. 34 (also called the “Growth Decree”) focused on the “Special regime for impatriate workers” and the “Incentives for the return to Italy of researchers and other persons resident abroad” ....

by Alessandro Belluzzo and Manuela Travaglini. Following the success of similar tax regimes already in place in Europe – like Portugal's 'non-habitual residents' (NHR) scheme which gives special tax benefits to new resident pensioners, eligible to pay absolutely no...

by Giacomo Francioni. This week the Chancellor published on Twitter the following statement “we’ve introduced tax cuts, increased wages & boosted support for small retailers. Our balanced approach is paying off - debt is falling, the economy is growing, we’re...

by Giacomo Francioni. Notwithstanding the Brexit drama, the Chancellor Philip Hammond presented his Spring Statement on Wednesday 13 March 2019. As expected, there were few news since all the tax changes coming into effect in April 2019 were announced in the last...

by Malcom Lim and Marco Notarnicola. On 18 February 2019, Republic of Singapore Finance Minister Heng Swee Keat delivered the Singapore 2019 Budget Statement titled “Building a strong, united Singapore”. In 2018, the Singapore economy grew by 3.2%, with the overall...

by Daniele Carlo Trivi and Valerio Vallefuoco,  published in the Quotidiano del Fisco, 14/02/2019. Free translation The interpretation of the tax legislation concerning interest paid on loans granted by Swiss banks to residents of Italy may lead to different...

Clarifications on the applicable tax regime to this kind of compensation granted to managers and/or employees of companies and investment funds. Subject to specific conditions, carried interest is qualifiedas financial income and not as employment income. As a...

The Italian budget law for 2019 provides for a new attractive tax package to retired foreign individuals who receive pension income from foreign entities and decide to move their residence in south of Italy. According to the new legislation, said individuals will be...