As part of a broader project to reform its tax system, Italy is preparing to introduce, as of 2024, significant changes to the criteria for connecting individuals and companies to the territory of the State. The changes to the notions of tax residence of individuals and companies are intended to attract to taxation in Italy those individuals who have a physical presence in Italy or who ordinarily conduct business there. In this sense, the Italian tax novelties incorporate the most recent developments in international taxation, which is increasingly tending to emphasise connection criteria that are expressive of an actual economic presence in a territory. This is, to some extent, a new vision that deserves to be studied in depth for the undoubted consequences it has on the tax planning of individuals and companies. No less important are the tax changes proposed for 2024 and aimed at attracting human capital to Italy or economic activity in Italy. These changes go in opposite directions. On the one hand, Italy is preparing to restrict the scope of the provisions on the attraction of human capital, confining them to those persons with a qualified educational background. On the other hand, a new favourable tax regime is introduced for the transfer to Italy of economic activities started elsewhere. These changes also have a significant impact on the tax planning of individuals and companies, which will be discussed in more detail during the webinar.

Programme and speakers
The new notion of residence of natural persons
Simona Zangrandi
Chartered accountant and auditor registered with the ODCEC of Milan, Tax Advisor at Studio Biscozzi Nobili Piazza in Milan

The new favourable regime to attract human capital (the so-called "impatriate regime") in Italy
Pierpaolo Angelucci
Chartered Accountant, Scarioni Angelucci, Associated Tax Firm, Milan

The new notion of company residence
Gianluigi Bizioli
Professor of Tax Law and International and EU Tax Law at the University of Bergamo, Of Counsel, PwC Tax and Legal Services, Milan

The new tax incentives for the transfer of productive activities (so-called "onshoring") in Italy
Roberto Franzè
Aggregate Professor of Tax Law, University of Valle d'Aosta

Tuition fee
CHF 350.
CHF 300 pr members of partner institutions

Registration
https://bit.ly/webinar-23-11-2023

Registration deadline
Thursday 21 November 2023