01/09/2022

HOT TAX TOPIC: NEW ITALIAN RULES ON REPORTING DUTIES OF INTERNATIONAL VIRTUAL ASSET SERVICE PROVIDERS

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 […]
30/08/2022

HOT TAX TOPIC – RELOCATION TO ITALY OF INDIVIDUALS: AN OVERVIEW ON TAX AND IMMIGRATION INCENTIVES (WITH FOCUS ON CRYPTOCURRENCIES)

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 […]
22/01/2021

HOT TAX TOPICS – New horizons to invest in Italy for foreign UCIs with Italian Budget Law 2021

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 […]
30/09/2020

HOT TOPICS:LABOUR&TAX Se manca il variabile, il carried interest del manager è reddito di lavoro dipendente

Con la risposta ad interpello 24 settembre 2020 n. 407 (testo), l’Agenzia delle Entrate si pronuncia sulla qualificazione fiscale di uno schema – definito di carried […]