For those who exercise the option, pursuant to art. 24-bis of the TUIR, the income produced abroad that can be subject to substitute tax is identified […]
The 2017 Budget Law defined some application provisions of the new regime not directly governed by the new article 24-bis which provides for the exemption from […]
Article 24-bis of the TUIR provides for the possibility for taxpayers who transfer their tax residence to Italy to apply a flat-rate substitute tax of € […]
