SECOND EUROPEAN REGION CONFERENCE

MILAN 20-21 MAY 2021 – HOTEL PRINCIPE DI SAVOIA

MOBILITY OF WORK(PERSONAL INCOME TAX ASPECTS)

Chair: Daniel Gutmann

  • Secondment of employees
  • Frontier workers and ad hoc treaties
  • Social security
  • Special regime for “impatriates”

 

The second part of the Plenary I shall focus on distinct issues relating to personal income tax; (a) characterization of income; (b) secondment of employees and treaties; (c) special treaties on cross frontiers workers ; (d) social security issues. A separate subject which might also be included is a review of special tax regimes for non-resident individuals taking up residency on a temporary basis to conduct employment activities.