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Italy: recent clarification on determining foreign tax credits on foreign employment income

  • Jones Day
  • -
  • Italy
  • -
  • November 18 2013

As Italian tax residents are subject to tax on their worldwide income, foreign-sourced employment income is included in an individual's income when

Italian Supreme Court rules that employees are not in breach of their confidentiality obligation toward the employer if they file company documents before the court or a public authority

  • Jones Day
  • -
  • Italy
  • -
  • June 5 2013

A recent decision of the Italian Supreme Court (Labor Section, of November 16, 2012, No. 20163) has taken into consideration the possible liability

Italian Supreme Court rules on employer liability in the face of contributory negligence by employees

  • Jones Day
  • -
  • Italy
  • -
  • September 10 2008

A recent decision of the Italian Supreme Court (No. 9817 of April 14, 2008) states that in industrial accidents, the contributory negligence of the injured employee can be taken into account in order to reduce the amount of the damages awarded

Loss of tax exemption for Italian stock options has a silver lining

  • Jones Day
  • -
  • Italy
  • -
  • September 1 2008

A decree abolishing the "Fair Market Value" exemption for stock options was issued and became law on August 6, 2008

Pensions issues in European mergers and acquisitions

  • Jones Day
  • -
  • Belgium, France, Germany, Italy, United Kingdom, USA
  • -
  • November 28 2007

Pensions-related issues have long been a major concern in M&A transactions in the United States