by Carmen Pirvan | Dec 29, 2022 | Blog
The European Union has made major progress on two key tax issues. Firstly, on December 15, 2022, after months of intense negotiations, all EU member states reached an agreement to implement the OECD’s so-called Pillar 2 at the European level. >> LEGGI GLI...
by Carmen Pirvan | Dec 29, 2022 | Blog
L’Unione Europea ha fatto importanti passi in avanti su due questioni fiscali fondamentali. >> LEGGI GLI ARTICOLI DI LDP PER RIMANERE AGGIORNATO SULLE ULTIME NOVITÀ La prima: dopo mesi di intensi negoziati, il 15 dicembre 2022 tutti gli Stati membri...
by Arianna De Carlo | Dec 23, 2022 | Blog
The Inps, in message No. 4042/2022, provided further operational guidance on the 50% exemption from the payment of social security contributions for employed mothers in the private sector. The exemption starts from the date of their return to the workplace after...
by Arianna De Carlo | Dec 23, 2022 | Blog
L’Inps, con messaggio n. 4042/2022, ha fornito ulteriori indicazioni operative in merito all’esonero dal versamento dei contributi previdenziali, nella misura del 50%, a carico delle lavoratrici madri dipendenti del settore privato, a decorrere dalla data del rientro...
by Fabrizia Orsillo | Dec 16, 2022 | Blog
In order to implement the EU Directive No. 2016/1164 (so-called ‘ATAD Directive’), with Legislative Decree No. 142/2018, the law reformed the normative framework on Controlled Foreign Companies (or CFCs). With the introduced changes, the Tax Authority has provided...