New tax rules for the third sector: regulations and clarifications
Available at newsagents with *Il Sole 24 Ore* on Wednesday 29 July, for a total price of 3 euros
In recent months, following the full implementation of the Third Sector Code, the Italian Revenue Agency has issued a circular of over 100 pages to provide clarification on the tax provisions relating to the Code. Now, experts from *Il Sole 24 Ore* are analysing the implications of both the new provisions and the clarifications provided by the Agency in this extensive circular, first setting out the criteria to be used to classify the activities carried out by organisations for tax purposes and explaining how to carry out the ‘commerciality test’ required to classify their income as either profit-making or non-profit-making.
The analysis also covers the tax regimes applicable to each type of third-sector organisation.
All this and more in the ‘Focus Norme e Tributi’ supplement, available at newsagents on Wednesday 29 July with *Il Sole 24 Ore*, for a total price of 3 euros.
