1. 17. SALARY INCOMES

2. 17.1 DEFINITION
Income derived from transactions relating to the work out, in any capacity, employed and under the direction of others, including home work, when it is considered dependent work according to the regulations on labor legislation (art. 49 Co. 1 Income Tax Code).
Employes: those who conduct business activity under the direction of others, without assumption of risk, in compliance with working hours, compared with a regular salary and predetermined
It is a salary incomee employment income, all amounts and values ​​in general, in any way earned in the period, even in the form of donations, in relation to the employment relationship

3. 17.2 PLACE OF EMPLOYMENT: ITALY
Activity performed in Italy
resident employees:
all monies
are perceived
taxed according
the ordinary method
in art. 51 Income Tax Code
no resident employees: income
resulting from
occasional activities
are not
taxable
If the employee
transfers the
Residence in first
six months of the
year, the salary
becomes
Entirely taxable
in Italy