New tax regime in Italy for ‘inpatriate’ workers

Many countries have special tax regimes designed to attract qualified staff from abroad and we will be covering some of these regimes in a series of articles. The first is Italy – for which see below to discover who can benefit and the advantages the regime can bring. Next in the series will be Belgium, France, Spain, Portugal, the Netherlands and others. The Decree replaces…

Telework from abroad: tax consequences for employers?

As employers face growing calls to allow employees to ‘work from anywhere’, they should also consider the possible tax consequences of inadvertently creating a permanent establishment in another country. But what counts as permanent establishment? Here we explain some of the rules, and provide comments from Ius Laboris experts in 10 countries. Background The pandemic led to unprecedented circumstances in the workplace, with millions of…