• Type: Publication series
  • Date: 3/7/2012

Italy - Tax Authorities Clarify Rules on Tax Treatment of Termination Payments 

The Italian tax authorities have recently published a Circular Letter (no. 3/E dated 28 February 2012) which provides illustrations and clarifications about how certain new taxation rules recently introduced in Italy should operate, including the taxation of termination indemnity payments for directors.


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