I. Foreword On 20 October 2022, the Italian tax authorities released a long-awaited update to the general guidelines concerning the Italian tax regime of trusts (the […]

Foreword Considering that the pseudo-anonymity of virtual assets relying on cryptography and distributed ledger technologies (such as the blockchain) may pave the way for their potential […]

Foreword Over the last years, Italy substantially expanded its offer of incentives targeting high net worth individuals, workers, professionals and researchers, sportspersons and retirees willing to […]

Italian Budget Law 2021 (law no. 178/2020, article 1, paragraphs 631-633) put an end to a discrimination regarding European Union UCIs (“EU UCIs”) taxation on dividends […]