NEWS LETTER OCTOBER 2021 – GREEN PASS FOR THE PRIVATE COMPANIES
Law Decree 127/2021, which imposes a green pass obligation on workers in private companies for the period from 15.10.2021 to 31.12.2021, has officially come into force. For all categories of workers, it has become compulsory to possess and to show the green pass when entering the workplace. Excluded from the obligation are those with specific […]
NEWS LETTER MARCH 2021 – EMPLOYEES EXPENSES NOTES AND DEDUCTIBILITY
The process of the expense notes and the reimbursement of company expenses is subject to specific rules. Expense allowances are paid in the pay slip following an expense report and are used to reimburse the employee for costs incurred for work reasons. These are costs that the company has to calculate within its company budget. […]
CONTRACTS FOR INTRA-GROUP SERVICES AND TAX CHECKS
Contracts for the provision of intra-group services are often under the checks of the tax authorities. The Tax Office aims to verify the correct allocation of intra-group income flows. In this respect, the Financial Administration may disputes in two respects: verifying whether the policies applied in the contractual arrangements involve the application of market values. […]