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Francesco Florenzano

Baker McKenzie

Articles

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Italy Broadens The Scope Of The Special Tax Regime For New Resident Workers (70 to 90 Exemption From Income Tax)

Italy - May 1 2019 On May 1, the Decree for Growth (“Decreto Crescita”, hereinafter “Decree”) was published and therefore entered into force. Among the various economic...

Giulio Allevato.

Italy: Implementation Guidelines On New Beneficial Tax Regime for New Residents

Italy - March 17 2017 On March 8, 2017, the Italian tax authorities released official guidelines (Guidelines) aimed at implementing a beneficial tax regime (the Regime) for...

Giulio Allevato.

Italy: New Beneficial Tax Regime for New Residents

Italy - December 1 2016 The 2017 Budget Law includes a provision for a beneficial tax regime (hereinafter the 'regime') for foreigners who relocate their tax residence to...

Giulio Allevato.

Italy launches another voluntary disclosure program

Italy - December 23 2014 On December 4, 2014, the Italian Parliament approved a law launching another voluntary disclosure program (the "Law") to enable non-compliant...

Italy launches a voluntary disclosure program

Italy - February 6 2014 The Italian Government has recently introduced a voluntary disclosure program (see Law Decree No. 4 of January 28, 2014) to enable non-compliant...

Enrico Maria Mancuso.