Is the Lavoratori Impatriati / Rientro Dei Cervelli regime available to EU and non-EU citizens?

This tax benefit is also available to EU and non-EU citizens of countries where a regulation against double taxation is in place. In addition, the employee must meet the following criteria:

• Have a university degree and should have continuously worked as an employee, self-employed person or have run any business outside of Italy for at least 2 years.
• Continuously worked as a student outside of Italy for at least 2 years and obtained a university degree or postgraduate specialization.