{"id":29047,"date":"2024-04-22T15:24:29","date_gmt":"2024-04-22T13:24:29","guid":{"rendered":"https:\/\/www.bacciardipartners.it\/?p=29047"},"modified":"2024-04-23T09:36:28","modified_gmt":"2024-04-23T07:36:28","slug":"international-taxation-reform-provisions-reshoring-regime","status":"publish","type":"post","link":"https:\/\/www.bacciardipartners.it\/en\/international-taxation-reform-provisions-reshoring-regime\/","title":{"rendered":"International Taxation Reform: new provisions of the Reshoring regime"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-29040\" src=\"https:\/\/www.bacciardipartners.it\/src\/uploads\/Riforma-Fiscalita-quinta-puntata-970x720-1.jpg\" alt=\"Riforma della Fiscalit\u00e0 Internazionale, Quinta puntata, 970x720\" width=\"365\" height=\"271\" srcset=\"https:\/\/www.bacciardipartners.it\/src\/uploads\/Riforma-Fiscalita-quinta-puntata-970x720-1.jpg 970w, https:\/\/www.bacciardipartners.it\/src\/uploads\/Riforma-Fiscalita-quinta-puntata-970x720-1-768x570.jpg 768w, https:\/\/www.bacciardipartners.it\/src\/uploads\/Riforma-Fiscalita-quinta-puntata-970x720-1-480x356.jpg 480w, https:\/\/www.bacciardipartners.it\/src\/uploads\/Riforma-Fiscalita-quinta-puntata-970x720-1-560x416.jpg 560w\" sizes=\"(max-width: 365px) 100vw, 365px\" \/><\/p>\n<p>The Legislative Decree no. 209\/2023 has introduced a preferential tax regime aimed at promoting the transfer and carrying out of economic activites within the territory of the State.<\/p>\n<p>Such preferential tax regime applies to:<\/p>\n<ul>\n<li><strong>Business and self-employment income<\/strong>, resulting from the exercise of <strong>economic activities carried out in a non-EU country and subsequently transferred to Italy<\/strong>.<br \/>\nThe income arising from business activities carried out in Italy will be taxed to the extent of 50% their amount:<\/li>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>for the<strong> purposes of income taxes (IRES and IRPEF)<\/strong>;<strong>\u00a0<\/strong>and<\/li>\n<li>for the <strong>purposes of production value (IRAP)<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>For <strong>six tax periods<\/strong>: namely, the tax period in progress at the time of the transfer of the economic activity to Italy and for the subsequent five periods.<\/li>\n<\/ul>\n<p>Currently, <strong>the mentioned facilitation is suspended<\/strong>, pending authorization from the European Commission under the state aid regulations; however, for those intending to avail themselves of it, it&#8217;s advisable to plan and organize the transfer of their business activity to Italy well in advance.<\/p>\n<p><strong>Our Services <\/strong><\/p>\n<p>The <a href=\"https:\/\/www.bacciardipartners.it\/en\/practice-international-taxation\/\"><strong>National and International Tax Department<\/strong><\/a> of Bacciardi Partners is available to provide a more detailed explanation of the Reshoring tax introduced by the International Taxation Reform, as well as to jointly assess the opportunity to take advantage of it.<\/p>\n<p>Therefore, we invite you to contact us directly at +39 0721 371139 or via email at segreteria@bacciardistudiolegale.it for further information or clarifications regarding on this matter.<\/p>\n\n<div style=\"display: block !important; margin:0 !important; padding: 0 !important\" id=\"wpp_popup_post_end_element\"><\/div>","protected":false},"excerpt":{"rendered":"<p>The Legislative Decree no. 209\/2023 has introduced a preferential tax regime aimed at promoting the transfer and carrying out of economic activites within the territory of the State. Such preferential tax regime applies to: Business and self-employment income, resulting from the exercise of economic activities carried out in a non-EU country and subsequently transferred to [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":29042,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,153],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>International Taxation Reform: news on the Reshoring regime<\/title>\n<meta name=\"description\" content=\"New provisions about the Reshoring regime introduced by the International Taxation Reform, applied to business and self-employment income.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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