Paola Bergamin e Michele Saletti, in un articolo pubblicato sulla rivista Il Fisco - 22 / 2021, commentano la risposta dell’Agenzia delle Entrate all’interpello n. 5 (5 gennaio 2021).
With Brexit done and the vaccination programme being a huge success in the United Kingdom, allowing a phased reopening of the economy to take place, business is beginning to return to some kind of normality.
Come riportato nel nostro precedente contributo del 30 Novembre 2020 ricordiamo che il provvedimento n. 360494 del 23 novembre 2020 dell’Agenzia delle Entrate, che ha sostituito il precedente in materia di oneri documentali, ha innovato in maniera rilevante la struttura e il contenuto del set documentale TP. Di seguito ne riassumiamo i punti salienti.
An interesting official document has been issued by the Italian Tax Authorities ( Risposta no. 296/21) which clarifies the taxation of so-called telework. The case on hand concerned the taxation of income which an Italian employer paid to his employee for teleworking from his home in the United Kingdom, where he is a tax resident.
On the 20th May 2021 the Office of Tax Simplification has published a report with recommended changes to the capital gains tax (CGT) system. The main aspects covered are the extensions of the payment deadlines for Capital Gains Tax for divorcing couples and those selling residential properties.
Interessante presa di posizione su tema ampliamente dibattuto e su cui come Studio siamo già stati più volte coinvolti nel dibattito, anche in ottica di difesa tributaria.
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