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Commentary

6.3.2 Researchers and professors (teachers)

Italy

Legislative Decree No 78/2010, Art 44 provides tax incentives for professors (teachers) and researchers who:

  1. Ìý

    •ÌýÌýÌýÌý hold a university degree or equivalent

  2. Ìý

    •ÌýÌýÌýÌý have been resident outside

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