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Results: 1-10 of 11

Abrogation of the favourable tax regime for stock option plans

  • Norton Rose LLP
  • -
  • Italy
  • -
  • July 8 2008

The Italian Tax Code provided for an exemption in relation to stock options granted to individual (or specific categories of) employees

Additional 10 per cent tax on bonuses and stock options granted to executives employed in the financial sector

  • Freshfields Bruckhaus Deringer LLP
  • -
  • Italy
  • -
  • October 8 2010

Article 33 of Law No. 78 of 31 May 2010 introduces an additional 10 per cent tax on variable compensation for executives (dirigenti) and directors (amministratori) of financial institutions

International guide to pensions

  • CMS
  • -
  • Austria, Belgium, Bosnia and Herzegovina, Bulgaria, China, Croatia, Czech Republic, France, Germany, Hungary, Italy, Netherlands, Poland, Romania, Russia, Serbia, Slovakia, Spain, Switzerland, Ukraine, United Kingdom
  • -
  • January 20 2011

Pension provision varies significantly across Europe, with both the types and structures of pensions available changing considerably from country to country

Selected international tax & legal consequences

  • Baker & McKenzie
  • -
  • Argentina, Australia, Austria, Belgium, Brazil, Canada, Chile, China, Colombia, Czech Republic, Denmark, Finland, France, Germany, Hong Kong, Hungary, India, Indonesia, Ireland, Israel, Italy, Japan, Malaysia, Mexico, Netherlands, New Zealand, Norway, Philippines, Poland, Portugal, Singapore, Slovakia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, United Kingdom
  • -
  • August 10 2012

The August 2012 issue includes a summary of selected international legal and tax consequences for employee stock options, employee stock purchase rights, and employee restricted stock and restricted stock units in nearly 40 countries

Incentivising your employees in Italy in a tax-efficient way

  • Eversheds LLP
  • -
  • Italy
  • -
  • August 15 2012

In addition to the various types of share awards which may be granted to employees in Italy, of particular relevance to the Industrial Engineering sector is the recently-introduced tax credit which is available to companies who hire academics or other highly qualified personnel

Pension issues on asset transfers: a European perspective

  • Jones Day
  • -
  • Belgium, France, Germany, Italy, Spain, United Kingdom
  • -
  • February 11 2010

Although the regulation of asset transfers in Europe is underpinned by European legislation, the treatment of pension issues varies significantly between jurisdictions

Recent developments for the Third Quarter 2011

  • Baker & McKenzie
  • -
  • Belgium, China, France, Germany, India, Israel, Italy, Japan, United Kingdom, USA
  • -
  • December 2 2011

This letter is from the Global Equity Services (“GES”) group in San Francisco, Chicago and New York

Latest developments for equity compensation plans

  • Baker & McKenzie
  • -
  • Australia, China, European Union, Israel, Italy, Japan, Romania, United Kingdom, USA, Venezuela, Vietnam
  • -
  • August 23 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

Latest Developments for Equity Compensation Plans

  • Baker & McKenzie
  • -
  • Australia, Belgium, Canada, France, Greece, Ireland, Italy, Japan, Philippines, Serbia, Sweden, Switzerland, United Kingdom, USA, Vietnam
  • -
  • June 1 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New

No worker left behind: the uncertain destiny of the "Esodati" in Italy

  • Jones Day
  • -
  • Italy
  • -
  • April 25 2013

Under the so-called Pension Law Reform, the retirement age of Italian workers was increased starting in 1 January 2012. Women's retirement age was