{"id":4055,"date":"2019-07-28T23:44:20","date_gmt":"2019-07-28T22:44:20","guid":{"rendered":"https:\/\/dvs-europe.eu\/2019\/07\/28\/no-stable-no-substitute\/"},"modified":"2019-07-28T23:44:20","modified_gmt":"2019-07-28T22:44:20","slug":"no-stable-no-substitute","status":"publish","type":"post","link":"https:\/\/dvs-europe.eu\/en\/2019\/07\/28\/no-stable-no-substitute\/","title":{"rendered":"No stable no substitute"},"content":{"rendered":"<p>The Internal Revenue Service&#8217;s response to an interpellation leaves no doubt: in the absence of a permanent establishment, the fixed representative office does not play the role of tax withholding agent and consequently is not required to apply withholding taxes on wages paid in Italy to employees.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Internal Revenue Service&#8217;s response to an interpellation leaves no doubt: in the absence of a permanent establishment, the fixed representative office does not play the role of tax withholding agent and consequently is not required to apply withholding taxes on wages paid in Italy to employees.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-4055","post","type-post","status-publish","format-standard","hentry","category-laws"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>No stable no substitute<\/title>\n<meta name=\"description\" content=\"No stable no substitute\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dvs-europe.eu\/en\/2019\/07\/28\/no-stable-no-substitute\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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