Focus Alert

L’Accordo amichevole tra Svizzera ed Italia del 19-20 giugno 2020 sul c.d. “telelavoro” cesserà i propri effetti giuridici a far data dal 1° febbraio 2023. A complicare il mutato quadro delle misure agevolative sul c.d. “telelavoro”, si inseriscono le previsioni dell’Accordo del 23 dicembre 2020 tra Italia e Svizzera che innoverà radicalmente il trattamento fiscale per i lavoratori frontalieri residenti in Italia in uno dei Comuni ubicati nella fascia a ridosso del confine tra Italia e Svizzera

The UK Government announced that Corporation Tax will increase to 25% from April 2023 confirming that the UK’s corporate tax regime will still remain competitive and supportive of growth continuing to be the lowest rate in the G7.

The new rules, requiring financial intermediaries and advisors to report arrangements which are likely to avoid international exchange of information under the OECD Common Reporting Standard (CRS), will be effective from 28 March 2023, replacing the EU rules known as DAC6 (“EU Council Directive 2011/16/EU on administrative cooperation in the field of taxation”).

The recent sentence of the Supreme Court n. 25698 of 1 September 2022 offers interesting opportunities for individuals who have received foreign dividends subject to substitute tax.

The Chancellor of the Exchequer, Jeremy Hunt, delivered on Thursday 17 November the Autumn Statement 2022. The chancellor says his priorities are stability, growth and public services, and he is providing "fair solutions" despite taking "difficult decisions.”

Having held, before moving to Italy, the position of director of the company where the new employment relationship will be established does not preclude access to the "impatriated workers" regime.