lunedì 31/07/2023 • 06:00
During 2016, with Decree no. 253, the Italian government transposed EU Directive 2014/66/EU and introduced in the Italian immigration system the residence permit dedicated to intra-corporate transfer (hereafter ICT). The ICT permit outside the limits of the quotas entries and is regulated today in Article 27-quinquies of the Consolidated Law on Immigration.
Ascolta la news 5:03
Italian companies (so-called 'host entities') that have headquarters, branches, or representative offices located in a non-EU country, or are themselves headquarters, branches, or representative offices of foreign companies, or are in any case associated with companies located in non-EU countries because they belong to the same group of companies (within the meaning of Article 2359 of the Italian Civil Code), usually make reference to ICT. In addition to that for the application of this provision, the host entity must require the employment of a non-EU national employed within the same group of undertakings (as above delined) from at least three uninterrupted months immediately prior to the transfer. On this point, Article 27-quinquies, paragraph 1, defines intra-corporate transfer as: the “temporary secondment of a third-country national from an undertaking established in a third-Country, and to which the third-country national is bound by a work contract prior to and during the transfer lasting at least trhee months, to an entity belonging to the undertaking or to the same group of undertakings which is established in Italy” (Art. 27-quinquies, paragraph 1, Italian Consolidated
© Copyright - Tutti i diritti riservati - Giuffrè Francis Lefebvre S.p.A.
Vedi anche
Nel corso del 2016, con decreto n. 253, il governo italiano ha recepito la direttiva comunitaria 2014/66/UE introducendo nel nostro ordinamento il permesso di soggiorno dedicato al ..
Ti potrebbe interessare anche
There is time until February 28th for companies with calendar year-end to prepare their transfer pricing documentation package in order to benefit from the penalty pr..
Starting from 9 a.m. on 27 March 2023, all those who are interested in applying for the entry of a non-EU worker into Italy will be connected to the immigration portal of the Italian M..
The EU Blue Card is adopted by employers who need to bring in non-EU professionals with high qualifications or specific university degrees and/or membership of registers. It is ..
Amount B is used to determine the transfer prices of certain marketing and distribution activities in a simplified manner. On 17 July 2023, the OECD launched the public c..
The Decree n. 161 of April 11, 2023 issued by the Italian Ministry of Culture sets the guidelines for the determination of the minimum fees for the exploitation of Italian cultural ..
The EU Whistleblowing Directive 2019/1937 was transposed in Italy by Legislative Decree 24/2023. The purpose of this decree is to protect persons who report violations of nation..
The proposal to amend the VAT Directive (COM(2023) 262 final, 17.5.2023 – European Commission) is aimed at intervening on the IOSS scheme, eliminating the 150 euro thresh..
The idea of adapting the income tax system to greater international competitiveness also includes the granting and introduction of incentives for investment or the transfer..
As with the previous patent box regime, the 110% super deduction can be used to benefit pass through costs. Given that the patent box can be combined with the r..
Purpose of the EU and national rules is to avoid fraudulent use of secondment, especially from countries with wage systems less onerous than in Italy. The legislative dec..
Rimani aggiornato sulle ultime notizie di fisco, lavoro, contabilità, impresa, finanziamenti, professioni e innovazione
Per continuare a vederlo e consultare altri contenuti esclusivi abbonati a QuotidianoPiù,
la soluzione digitale dove trovare ogni giorno notizie, video e podcast su fisco, lavoro, contabilità, impresa, finanziamenti e mondo digitale.
Abbonati o
contatta il tuo
agente di fiducia.
Se invece sei già abbonato, effettua il login.