esercizi di imprese

07:50 Sep 27, 2010 

Ask him if that includes or excludes a "commercialista" (or translator) who is a "libero professionista" and employs a secretary, which in other countries could be considered the "conduct of a trade". Also, might I say that "activities performed in connection with" is very Italo-English. Ask him about her/his expertise: tax rather than to translate, which is your expertise.

07:42 Sep 27, 2010 

that "la ritenuta deve essere effettuata anche se si tratta di prestazioni erogate nel contesto di una attivita' di impresa. "the withholding tax also applies to activities performed in connection with the conduct of a trade or business"

15:13 Sep 20, 2010 

Hi Sarah. I did my own tax returns and accounts for twenty years and I've read the term time after time. Esercizio d'impresa means anything upwards from an snc, to an srl and an SPA. It exludes "professioni" and "arti", even if they employ people.

15:07 Sep 20, 2010 

that the provisions apply to individual foreign artists performing in Italy as such (hired individually by an Italian , say, theatre) AND to foreign artists performing in Italy as part of a company - therefore not paid individually by an Italian employer but by the foreign company and yet performing in Italy. In this case it's the company that is subject to taxation. Not sure it's clear.

15:06 Sep 20, 2010 

Thanks.

14:59 Sep 20, 2010 

FIRST OCCURRENCE:
1) se i compensi e le altre somme di cui al comma precedente sono corrisposti a soggetti non residenti, deve essere operata una ritenuta a titolo d' imposta nella misura del 30 per cento, anche per le prestazioni effettuate nell' **esercizio di imprese**.

2) SECOND OCCURRENCE
"Ai fini della tassazione dei suddetti redditi, l'art. 25, comma 2, del D.P.R. 29 settembre 1973, n. 600 stabilisce che sui compensi di lavoro autonomo corrisposti a soggetti non residenti "deve essere operata una ritenuta a titolo di imposta nella misura del 30 per cento, anche per le prestazioni effettuate ***nell'esercizio di imprese**. Ne sono esclusi i compensi... corrisposti a stabili organizzazioni in Italia di soggetti non residenti".

14:34 Sep 20, 2010 

Could you give us the full context so we don't have to go and look up the decree ourselves? It looks like "in the course of business".