Approved New Guidelines on generation, protocol, management and storage of electronic documents. TNew Guidelines will enter into force starting from June 7, 2021.
Author: PwC TLS
“Fondo nuove competenze”: the valorization of the professionalism of the workers
"Fondo nuove competenze" as an active policy tool that, in addition to supporting companies by facilitating their adaptation to organizational and production models changed as a result of the epidemiological emergency, aims to raise the professionalism of human capital in the labor market, enabling workers to acquire new or greater skills and increase their employability.
Budget Law 2021: focus on the main tax incentives provided by the National Plan Transizione 4.0
Law no. 178 of the 30th December 2020 (so-called Budget law 2021), introduced important changes in the field of tax incentives for enterprises. The law extended the measures of the National Plan Transizione 4.0 and strengthened the intensity of the incentives. Below we analyze the main aspects of the new provisions.
Campania Region’s budget law: Approval of energy communities
Campania Region’s budget law note that pursuant to the provision set forth “Disposizioni urgenti in materia di proroga di termini legislativi, di organizzazione delle pubbliche amministrazioni, nonché di innovazione tecnologica” .
Budget Law: news on advance agreements for multinational companies
By means of 2021 Budget a number of significant innovations address the field of advance pricing agreements (APAs), both unilateral and bilateral and multilateral.
The effects of Milleproroghe Decree on the legislation governing public contracts
Article 13 of Milleproroghe Decree acts, alo for public contracts, specifically on the deadline for the application of some derogatory provisions, thus extending their effectiveness also in 2021.
The amendments to the italian securitization law introduced by the 2021 Budget Law
2021 Budget Law has made certain amendments to Law no. 130 of April 30, 1999 regarding the securitization.
Budget Law 2021: Main news of interest in matter of labour law, payroll management and personnel administration
Budget Law 2021 - several new regulations and law provisions have been implemented as far as labor law, social security contributions and individual income taxes management are concerned, interesting employers and tax-agents engaged in personnel administration, among which – on the one hand – the strategy of relaunching employment is further strengthened for through several contributory relief measures for the benefit of the employers and – on the other hand – the wage and income protection provisions already settled for in 2020 are confirmed to deal with the emergency issues dictated by the epidemiological crisis from COVID-19 and for development of the reduction plans of the tax wage burdening on employees’ salaries.
The “AdE signature” fulfils the obligation of intermediaries to sign the tax returns
The Italian tax authorities, answering to a ruling request proposed by PwC TLS Avvocati e Commercialisti, confirms what was proposed by the Applicant, simplifying the procedures related to the signature and submission of tax returns by an authorized intermediary.
New dividend withholding and capital gain tax exemption for “regulated” EU and EEA Funds
The Budget law 2021 introduces a new tax regime applicable to EU / EEA “regulated” investments funds.