Frontier Workers and Remote Working: A Swiss-Italian Tax Perspective
After more than 40 years, in December 2020, Italy and Switzerland signed a new agreement concerning cross-border workers. This update, part of a joint political commitment dated 2015, arrived precisely at the right time. Indeed, the pre-existent, and still in force, 1974 Swiss-Italian Agreement showed all its inconsistencies during 2020 when inappropriate rules had to…