I need to determine tax withholding regulations on an Italian company paying subcontractors. The subcontractors may or may not be Italian citizens, and may or may not be operating in Italy. If anyone can send guidance and suggestions for researching this issue, I'd greatly appreciate.

Foreign Company

You can find general guidance in Presidential Decree No. 600 of 29 September 1973.
If you need any help let me know.
Regards