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International Operations Update

February

Will impact conditions of employment in the event of business transfer or collective redundancy

Individuals in country for a brief period may be subject to PAYE

Provides option for progressive vs fixed-at-source tax withholding

Change makes it easier for non-residents to determine if their activities will create a permanent establishment (PE) in Italy

Aims to provide better workplace and training conditions for university graduates

Legislation includes temporary wage subsidies aimed at youth sector and particular geographies

If a waiver is not applicable, the non-resident should be filing returns and paying tax in Canada

Includes helpful primer on TRACES and PAN

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