{"id":7669,"date":"2025-06-26T17:46:39","date_gmt":"2025-06-26T15:46:39","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7669"},"modified":"2025-06-26T17:52:17","modified_gmt":"2025-06-26T15:52:17","slug":"memorandum-n-43-june-26-2025-news-of-the-tax-decree","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2025\/memorandum-n-43-june-26-2025-news-of-the-tax-decree\/","title":{"rendered":"Memorandum N. 43 June 26, 2025 News of the Tax Decree"},"content":{"rendered":"<p>Decree Law No. 84, June 17, 2025, introduced some tax innovations affecting businesses.<\/p>\n<ul>\n<li><strong><u>Travel expense tracking requirement limited to expenses incurred in Italy<\/u><\/strong><\/li>\n<\/ul>\n<p>By amending Art. 51 co. 5 of the TUIR, the requirement of payment by traceable means for the non-competition with income of expenses related to employee travel is limited to expenses incurred in the territory of the state.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2025\/06\/43-2025-SGBPartners-News-of-the-tax-decree.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Decree Law No. 84, June 17, 2025, introduced some tax innovations affecting businesses. Travel expense tracking requirement limited to expenses incurred in Italy By amending Art. 51 co. 5 of the TUIR, the requirement of payment by traceable means for the non-competition with income of expenses related to employee travel is limited to expenses incurred&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[25,24],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7669"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=7669"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7669\/revisions"}],"predecessor-version":[{"id":7670,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7669\/revisions\/7670"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}