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.