The chapter addresses the Italian tax regime appicable to incomes of employees who work abroad. Particular attention is devoted to taxation of salary as well as of pension rights of cross-frontier workers resident in Italy also with regard to the exemption.
Tax treatment of cross-border commuters and effects of the ALC / G. Ragucci - In: The free movement of persons between Switzerland and the European Union / V. Salvatore. - Prima edizione. - Torino : Giappichelli, 2016 Nov. - ISBN 9788892104105. - pp. 175-186
Tax treatment of cross-border commuters and effects of the ALC
G. Ragucci
2016
Abstract
The chapter addresses the Italian tax regime appicable to incomes of employees who work abroad. Particular attention is devoted to taxation of salary as well as of pension rights of cross-frontier workers resident in Italy also with regard to the exemption.
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