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Studio Lombardi Malavasi

Dottori Commercialisti Associati

IN EVIDENZA

SPID : identita’ digitale

SPID : identita’ digitale

23 February 2021

Come noto, SPID è la soluzione che consente di accedere ai servizi online della Pubblica Amministrazione e dei soggetti privati aderenti con un’unica Identità Digitale (username e password) utilizzabile da computer, tablet e smartphone. L’identificazione digitale è equiparata all’esibizione di un documento d’identità. A partire dal 2021, come spiegato nel Decreto Semplificazione e Innovazione digitale

No special Tax regime for those who return in Italy to perform the same Job

No special Tax regime for those who return in Italy to perform the same Job

21 January 2021

For Taxpayers who return in Italy after a period abroad , there is no tax benefit in the presence of the same contract, same job and with the same employer. This was clarified by the Agenzia delle Entrate with the response to ruling no. 42 of 18 January 2021. If however the impatriate assumes a

Special Italian TAX regime for University Professors and Researchers : just 10% is taxed

Special Italian TAX regime for University Professors and Researchers : just 10% is taxed

The special Tax Regime ( art. 44 L. n 78/10 ) refers to the income from employment (or self-employment) produced in Italy for University teaching and research activities. For such income, just its 10% is taxable. The regime applies from the tax period when the teacher or researcher becomes fiscally resident in Italy, with these

I NOSTRI SERVIZI

CONTABILITA’ E FISCO

OPERAZIONI SOCIETARIE

CONSULENZA CRISI DI IMPRESA

AUDIT, REVISIONI E PERIZIE CONTABILI

FISCALITA’ INTERNAZIONALE

PAGHE E CONTRIBUTI