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50% Contribution exemption for working mothers

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...

CFCs: the new regime according to the Tax Authority

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...