STS

21 November 2024

ABOLITION OF THE RES NON DOM REGIME IN THE UNITED KINGDOM

On March 6, 2024, with the Spring Budget 2024, the project to abolish the Res Non Dom tax regime was published. This project, effective from April […]
20 September 2024

CROSS-BORDER WORKERS: NEW REGULATIONS BETWEEN ITALY AND SWITZERLAND STARTING IN 2024

Switzerland has always been a traditional destination for cross-border workers who have found and continue to find employment in the traditional sectors of commerce, industry, and […]
21 December 2023

NEW OIC 34: STRATEGIES AND TECHNIQUES FOR AN EFFICIENT TRANSITION

Effective January 1, 2024, the new OIC 34 accounting principle comes into force. Revenues from the sale of goods are recognized when the significant transfer of […]
13 November 2023

SUCCESSION CUMULATION ABROGATED: HOW THE INHERITANCE TAX CHANGES

The Italian Revenue Agency (Agenzia delle Entrate) issued Circular No. 29/E of October 19, 2023, providing important clarifications on the application of the succession cumulation and […]