Pursuant to Article 24-bis, paragraph 6, the beneficiary of the option may request that it be extended, throughout the period of validity, to one or more […]
Italian financial institutions are required to disclose information relating to “Reportable” accounts identified as such in application of the Italian regulations implementing international agreements on the […]
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 […]
