by Vincenzo Paci | Sep 28, 2023 | Blog
The Italian Revenue Agency, through Circular No. 23/E/2023, has provided clarifications on the new corporate welfare regime following the amendments introduced by the “Lavoro Decree,” which raised the threshold for tax-exempt goods and services provided to...
by Arianna De Carlo | Sep 12, 2023 | Blog
The Italian Revenue Agency, in response to inquiry number 378/2023, has clarified that loans granted to employees and subsequently securitized in special-purpose vehicles (SPVs) must be taxed in accordance with the provisions outlined in letter b), paragraph 4,...
