International Tax In Depth - 2/2024Italian International Tax Reform: tax residence and inbound workers regime

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International Tax News - Italy

Italian_international_tax_reform_cfc_and_pillar_2_implementation

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The Italian Government enacted the Legislative Decree n. 209/2023, aimed at reforming certain aspects of the Italian international tax law framework to align its rules with the best international practices. The newsletter examines the new rules on the tax residence of individuals in Italy and companies and the amendments to the inbound workers regime.

Italian Tax Reform residence individuals