Does 7% flat tax regime apply to pensioners residing in the South in receipt of 401K and social security payments? The technical explanation to the US/Italy double tax treaty (at p.58) states that that distributions fromĀ qualified plans under section 401(a), individual retirement plans (including […]
The Italian government originally published a list in 1996Ā – known as the White List – concerning changes to the tax regime for interest, and other income on bonds and similar securities, public and private.Ā A reduced rate of tax was available to income deriving […]
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The Italian 2020 Finance Law has made some changes to the tax rules applicable to āTicket Restaurantā (luncheon vouchers or meal tickets). These vouchers are commonly used by Italian businesses to assist employees traditionally predominantly to cover the cost of the mid-day meal. In […]
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