February 11, 2019
Paragraph 152 of the art. 1 of the Law 11.12.2016, n. 232 (so-called Budget Law 2017) introduced the art. 24-bis in the D.P.R. 917/1986 which provides for a flat-rate substitute tax on income produced abroad by natural persons who transfer their tax residence in Italy and who have not resided there for at least 9...
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