When can a company suppress a job position?

In the context of the broader principle of freedom of economic initiative recognized to the entrepreneur by Article 41 of the Constitution, an employer may be forced to suppress a job position that is no longer functional to the changed needs of the company, from an...

Investment Management Exemption’s Debut in Italy

The 2023 Budget Law (Law No.197/2022 of December 29, 2022) introduced a new provi regarding foreign investment funds, making significant changes to Article No. 162 of Presidential Decree No. 917/1986 (“TUIR”, the Consolidated Act on Taxation) and to the...

Debutta in Italia la Investment Management Exemption

La Legge di Bilancio 2023 (L.197/2022 del 29 dicembre 2022) ha introdotto una interessante novità per quanto concerne i fondi di investimento esteri, apportando significative modifiche all’articolo 162 del D.P.R. n. 917/1986 (“TUIR”) e alla configurazione di una...
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