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The special tax regime is applicable to employment income, self-employment income and personal business income produced in Italy

The deadline for filing PIT returns is approaching – Tax-related pitfalls of profit-dependent bonuses

On 9 March 2022, the Government submitted to the Chamber of Deputies a draft amendment to the Income Tax Act to support humanitarian and charitable activities of income tax payers in connection with the support of Ukraine and its people during the war conflict.

In view of the current events in Ukraine, we provide a brief overview of important information regarding the legal residence of Ukrainian citizens in the Czech Republic.

In unprecedented numbers, US workers are actively seeking employment arrangements that work for them and are commonly incentivized by not being bound to a daily commute and mandatory office working.

Tax developments are occurring at a time when the China tax authority has enhanced its capability to analyse ‘big data’ and in turn is targeting companies and even industries for tax audits where taxation is not compliantly managed.

Article 16 of the Law Decree n° 147 released in September 2015, introduced the 'special tax regime for inbound', becoming operative in January 2016. Read the latest on the amendments to this regime.

The Brexit deal announced by the EU and UK government provides guidance on what it means for UK/EU Social Security interaction.

Tax authorities are reviewing and enacting changes to provide relief to affected taxpayers, find out the latest tax changes for Individuals and employers.

On 11 November 2020, a Government Decree on the Application of Teleworking Rules During the State of Danger was promulgated, providing derogations from the provisions of the Occupational Health and Safety Act and the Labour Code, and allowing employers to provide teleworking opportunities in a lawful manner.

From the first of January 2021, an economic employer concept will be introduced in Swedish tax legislation.

Faced with the prolonged health crisis resulting from COVID-19, new restrictions and quarantine measures have been announced in France.

On the 11 August, UK HM Revenue and Customs (HMRC) published their FAQs for individuals displaced from their normal location due to Coronavirus travel restrictions.

On 18 May 2020, the General Department of Taxation issued Official Letter to clarify the personal income tax (PIT) policy for the costs of obtaining temporary residence cards and visas for employees.

For Chinese employees working in China and elsewhere, new developments not initially accompanied by an official notice from the China tax authorities raises questions and challenges.

Posted workers are perceived as a source of social competition between EU member states. The difference of social contributions can be attractive but new obligations introduced by the revised Directive will be taken seriously.