Books and Articles

09-09-2015 - Company welfare and tax issues: the flexible benefits

The welfare programs known as “flexible benefits” have many advantages, in terms of improving the business climate and in terms of reducing the tax on income of employment and enterprise; in fact, if certain requirements are met, they are not taxable for the employee and represent a deductible cost for the employer. The article clarifies the conditions to gain a favorable tax regime both for the employers and the employees.  

DRAGONE P., Company welfare and tax issues: the flexible benefits, in il fisco, n. 35, 2015.


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