Income Tax

Taxation on image right

How is the taxation of the income deriving from the economic exploitation of the image rights of actors, sportspeople, and artists carried out? The fiscal discipline for direct and indirect taxes. Actors, sportspeople, artists use their image daily for promotional purposes, authentic brands willing to pay to make them wear objects, brands, or sponsor services. …

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Dividends: regulations and taxation regime

How are dividends taxed? What are the differences between the taxation of dividends for the entrepreneur shareholder and the private shareholder? The taxable portion of dividends and capital gains increases to 58.14% from 2017, for non-entrepreneurs (Articles 47 and 68, paragraph 3 of Presidential Decree no. 917/86) and for entrepreneurs subject to Irpef (Articles 58, …

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Dividends received by non-residents; how dividend taxation works in Italy

When an Italian resident company distributes dividends to non-resident natural or non natural person, it must take into account the correct tax treatment related to the distribution. The first issue to arise is the application of exit withholding taxes and its potential exemption cases. These cases are much more common today and, if not handled …

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Becoming a photographer: tax and contribution guide

Guide to the fiscal, administrative, and contributory regulations for becoming a photographer. VAT number, tax regimes, freelance photographers, and those who intend to start a business related to the photos they take and produce. Do you want to start a photography business? Do you want to know what you need to do to start your …

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Taxation of interest dividends and royalties in the OECD model

The modalities of taxation in the OECD Convention against double taxation of transnational interest dividends and royalties. International tax planning tools to avoid double taxation of income. In the context of international tax planning for companies and individuals, the OECD Convention against double taxation represents one of the elements to be taken into consideration. This …

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Amazon Affiliation: Earnings Tax Guide

Find out in this guide how you can earn with Amazon affiliate with a website. I’ll explain how to implement the affiliation, but more importantly, how to fiscally manage the earnings you’re going to generate. Business Affiliations are unquestionably one of the primary sources of income for those who decide to monetize a website or …

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What is the Superbonus and how to benefit from it, even if you don’t pay Italian income tax

It’s recent news the Superbonus 110% has been recently extended to 2023, and this is great if you intend to renovate your home. Superbonus 110% isn’t the only available tax break on house renovations; find out how you can save on your taxes whilst renovating your Italian home. Who can benefit of the Superbonus and …

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Establishment of tax residence: investigative activities

The Financial Administration undertakes the investigative activity on the tax residence of contributions. The role of the exchange of financial information for tax purposes on establishing the tax residence of contributors. The effectiveness of the fight against international tax evasion and avoidance is subject to the correct identification of the status of the individual taxpayer. …

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