December’s Monthly Tax Briefing covers recent developments in tax legislation, including:
- Circular E.2208/2020 Provides Guidelines on the Tax Treatment of Stock Options and Share Plans Provided to Employees and Executives
- Decision A.1267/2020 Provides the Updated List of Preferential Tax Regime Countries for 2019
- Circular E.2197/2020 Clarifies the Taxation of Benefits in Kind and Tax Exemptions Related to Salary Income
- Circular E.2206/2020 Provides Guidelines on the Depreciation of Electric Vehicles, Assets Under Financial Leasing and Company Vehicles of Zero or Low Emissions
Click here to read the Briefing.