17.
SALARY INCOMES
17.1 DEFINITION
Income derived from transactions relating to the work out, in
any capacity, employed and under the direction of others,
including home work, when it is considered dependent work
according to the regulations on labor legislation (art. 49 Co.
1 Income Tax Code).
Employes: those who conduct business activity under the
direction of others, without assumption of risk, in
compliance with working hours, compared with a regular
salary and predetermined
It is a salary incomee employment income, all amounts and
values ​in general, in any way earned in the period, even in
the form of donations, in relation to the employment
relationship
600
17.2 PLACE OF EMPLOYMENT: ITALY
Activity performed in Italy
no resident employees: income
resident employees:
If the employee
resulting from
all monies
transfers the
occasional activities
are perceived
Residence in first
are not
taxed according
six months of the
taxable
the ordinary method
year, the salary
in art. 51 Income Tax Code
becomes
Entirely taxable
in Italy
601