Program to relaunch areas affected by industrial crisis (Law 181/89)
The program is aimed at relaunching industrial activities, safeguarding employment levels, supporting inve- stment programs and
The NID regime was introduced in Italy in 2011 to mitigate the difference in the tax treatment applied to com- panies funded with debt versus companies funded with equity and, in general, to
The so called “Legge di Bilancio 2018”, has extended to the fiscal year 2018 the “super- amortization” relief and the “hyper- amortization” relief.
The super- amortization relief
The “super-
Expat regime (art. 16 D.Lgs. n. 147/2015)
Introduced in 2015 and in force as from 2016, the Italian Expat regime is a favorable tax regime which lowers the taxable base of professional income for