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The income tax system of co.co.pro. The value of non-resident

How taxing the income paid by an Italian against a coordinated and continuous non-resident in Italy?

Italian rules
First of all it must be said that the income of co-ordinated and continuous income are similar to those of employees under art. 50, paragraph 1, letter c-bis) of the Uniform Tax Code.
As regards the method of taxation, while in general the art. 3 of the Uniform Tax Code provides that income arising in Italy by non-residents should be taxed in Italy, art. 23, paragraph 2 of the Uniform Tax Code provides an exception for coordinated and continuous collaboration offered by non-residents, whose income is considered as products (and therefore should be taxed) in Italy if they are paid by the Italian State, a resident of Italy or a permanent establishment in the Italian territory. In practice, in respect of income of co-ordinated and continuous paid to non-residents, to check if they are taxable in Italy must be careful not to their place of production of income, as in most cases, but the residence of the payer: a mo 'for example, if a service performed in Italy a non-resident pays a fee of coordinated and continuous collaboration with a non-resident person, too, that income will not be taxed in Italy.

International conventions
Since we're talking about people who are residing outside of Italy, the Italian rules of taxation set out above should be compared with the provisions contained in international conventions against double taxation, which are intended to solve, through a uniform system of rules and criteria, the problems of contemporary application by two or more States, with comparable taxes on the taxpayer and the same income.
At international collaboration coordinated and continuous there, being a typical Italian of contract. But since the art. 3, paragraph 2 of the OECD Model Tax Convention (the European Organisation for collaboration and development) assigns to the terms not defined the meaning given to tax the country to which the Convention applies, it is considered proper to refer to Article. 15 of the OECD model, which covers income from employment, as the Italian tax legislation treats the income of coordinated and continuous collaboration with those of employees.

Possible solutions
Given an income paid by a client residing in a collaborator continuous and non-resident:

- in the absence of an international convention against double taxation, the provision takes place everywhere (in Italy or abroad) the income tax is always produced in Italy and the customer must be made at the pay a withholding tax of 30%;

- in the presence of an international convention against double taxation structured in accordance with Art. 15 of the OECD, where the benefit was held in Italy is still tax the income generated in Italy and the developer must make when you pay a withholding tax of 30%, but if the service is performed abroad, the income earned is not taxable in Italy. The insurance contribution


Where is taxed in Italy, the compensation received for the coordinated and continuous collaboration must also be subject to contributions (INPS Circular No. 164 of December 21, 2004).