The various case studies and practical aspects will be presented directly by inspectors working in the relevant office of the Tax Division. As far as withholding tax is concerned, after a general introduction by Head of Office Michele Scerpella, examples of calculations and some special cases will first be dealt with, followed by an examination of posted workers and their liability to withholding tax. The iFonte application and data transmission issues will then be discussed. After that, the application of the new border-crossing agreement between Switzerland and Italy will be analysed through the presentation of specific practical aspects and, finally, space will be given to the intercantonal and inter-communal allocation of withholding tax. In conclusion, as far as cantonal stamp duty is concerned, an overview of the legal bases will be presented and practical examples of application will be given.

Programme and speakers
Introduction
Michele Scerpella
Head of the Office of Withholding Taxes and stamp duties of the Taxation Division, Bellinzona

Calculation examples and special cases
Alessandro Bonoli
Tax inspector at the Office of Withholding Taxes and stamp duties of the Taxation Division, Bellinzona

Posted workers and their withholding tax liability
Alessia Noi
Tax inspector at the Office of Withholding Taxes and stamp duties of the Taxation Division, Bellinzona

iFonte application, data transmission issues
Aldo Medici
Tax inspector at the Office of Withholding Taxes and stamp duties of the Taxation Division, Bellinzona

New border crossing agreement between Switzerland and Italy: practical aspects of application
Elisa Robbiani
Tax inspector at the Office of Withholding Taxes and stamp duties of the Taxation Division, Bellinzona

Alliny Richina
Tax inspector at the Office of Withholding Taxes and stamp duties of the Taxation Division, Bellinzona

Intercantonal and inter-municipal allocation of withholding tax
Danilo Russo
Tax inspector at the Office of Withholding Taxes and stamp duties of the Taxation Division, Bellinzona

Cantonal stamp duty: legal bases and practical examples of application
Alessio Guzzi
Commissioner at the Office of Withholding Taxes and stamp duties of the Taxation Division, Bellinzona

Cost
CHF 350.
CHF 300 for members of partner institutions

Registration
https://bit.ly/workshop-18-04-2024

Registration deadline
Monday 15 April 2024