Colin Jamieson Practising Certificate 2018-2019
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Articles by crjamie
Manage your Canone TV Licence Fee
Official Guidance on Meaning of Equipment (in Italian) “As is well known [sic], art. 1 of Decree of the Crown no. 246/1938 provides that “Anyone holding one or more of the following items of equipment which are suitable or can be adaptable to the reception […]
Coming to live and Italy – the top ten tax mistakes
Tax in Italy Your liability to tax in Italy depends primarily on your residence status. If you are tax resident (read this article for an explanation of what this means) in Italy in any year – and you are either tax resident for a particular […]
Authorisation by British Embassy
We have been authorised by the British Embassy to certify documents. A copy of the certification can be seen below. You can upload documents to be certified by filling out the client registration form – on page three you can upload your documents in pdf […]
Degrees of Kinship and Affinity Under Italian Law
The Italian Civil Code (Articles 74 ff) contain the criteria for determining the degree of kinship and affinity of your relatives. This degree is a fundamental concept in Italian law and is an essential part of, among other things, the rules of inheritance and succession. […]
Setting up a Cultural Association in Italy
Creating a cultural association is an opportunity to carry out activities in various fields, such as cinema, entertainment, art, culture, civic and social education, environmental protection, establishment of courses, social issues of various kinds etc. Whilst it is possible just to create an association with […]
Extended definition of Permanent Establishment
Italy’s 2018 Finance Act made some significant changes to the definition in the domestic Tax Code of Permanent Establishment (PE). Specifically the changes: extend the definition of agency PE; make ALL the listed activities (deriving from the OECD standard model) which are deemed not to […]
Rent to Buy: what it is and how it works
Do you want to buy a house but cannot find a bank to put up the finance you need. Are you concerned about making a commitment to buy but not sure about the timing? Italian law has a solution: the “Rent to Buy” scheme (affitto […]