Approved New Guidelines on generation, protocol, management and storage of electronic documents. TNew Guidelines will enter into force starting from June 7, 2021.
"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.
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.
By means of 2021 Budget a number of significant innovations address the field of advance pricing agreements (APAs), both unilateral and bilateral and multilateral.
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.
2021 Budget Law has made certain amendments to Law no. 130 of April 30, 1999 regarding the securitization.
The Italian 2021 Budget Law provides for the reduction to 50% of the taxable quota of profits received by non-commercial entities operating in the “non-profit” industry that carry out specific activities in the public interest.
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 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.
The Budget law 2021 introduces a new tax regime applicable to EU / EEA “regulated” investments funds.