Tax treatment of reimbursements for expenses and travel applicable to income deriving from coordinated and continuous collaboration relationships
The following circular aims to provide further clarifications regarding the problem of reimbursement of expenses and travel incurred by coordinated and ongoing collaborators in light of the changes made by law no. 342 of 21.11.2000 (so-called fiscal link to the 2000 budget), published in the Official Gazette no. 276 of 25.11.2000 and of law no. 388 of 23.12.2000, (so-called financial law 2001) and on the basis of the indications provided by the Finance authorities with Circular no.207 / E of November 16, 2000 as well as with Circulars no.1 of 03.01.2001 and no.5 of 26.01.2001. XNUMX.
Read more