17. SALARY INCOMES

17.1 DEFINITION Income derived from transactions relating to the work out, in any capacity, employed and under the direction of others, including home work, when it is considered dependent work according to the regulations on labor legislation (art. 49 Co. 1 Income Tax Code). Employes: those who conduct business activity under the direction of others, without assumption of risk, in compliance with working hours, compared with a regular salary and predetermined It is a salary incomee employment income, all amounts and values ​​in general, in any way earned in the period, even in the form of donations, in relation to the employment relationship

17.2 PLACE OF EMPLOYMENT: ITALY Activity performed in Italy resident employees: all monies are perceived taxed according the ordinary method in art. 51 Income Tax Code no resident employees: income resulting from occasional activities are not taxable If the employee transfers the Residence in first six months of the year, the salary becomes Entirely taxable in Italy