“answering recent requests for clarification, the Financial Administration pronounced once again on the applicable taxation in case of “impatriation” of an employee pursuant to art. 16, section 2 of Legislative Decree no. 147/2015, specifically on the date of effect of the benefit and the inclusion of internship periods for the calculation of periods of work abroad.
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Our own Daniela Ghislandi and Luca Barbieri discuss this on #Diritto24.
http://new.ecostampa.it/imm2pdf/Image.aspx?&imgatt...