Before starting it is important to remember that, under Italian law, not all foreigners can purchase property. Italian or EU citizens can purchase Italian properties, and so can those who fall under national reciprocity agreements (like citizens of the United States). Renovating a home is no simple task, especially if you plan on doing it …
The possession of real estate not rented in the same municipality as the main residence determines the obligation to declare an income for IRPEF purposes. The income is equal to 50% of the cadastral income revalued by 5% increased by 1/3. This is in addition to the normal IMU payment. All info in this article. …
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. …
Affiliate marketing is one of the tools most used by marketers to earn online. After analyzing the levers on which to focus to get profits, I face the taxation system. If you want to understand how many people earn money through affiliations, don’t miss this guide. Making money from affiliate marketing is still possible. Affiliate …
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Benefit societies are a particular legal form of enterprise that allows a company to balance the practical purpose of the business activity to achieve a common benefit to which a part of the profits destined to the shareholders is assigned. Let’s take a closer look at what this is all about. The main peculiarity of …
Conversion of foreign currencies at the average monthly exchange rate for the valuation of foreign financial assets in the R.W. framework. Use of the historical exchange rate to convert currencies relating to an investment valued at purchase cost. If the asset is valued at market value, the average monthly exchange rate is used. One of …
Conversion of foreign currencies at the average exchange rate in the R.W. section Read More »
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 …
Taxation of interest dividends and royalties in the OECD model Read More »
When occasional services are carried out for an amount higher than € 5,000 (gross) per year, social security contributions must be paid. The obligation to contribute to the INPS Gestione Separata scheme is split between the client (2/3) and the service provider (1/3). Occasional self-employment relationships are characterized by the following requirements: The performance of …
Social security contributions and occasional self-employment Read More »
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