The Law No. 197/2022 has provided a specific procedure for regularizing past violations related to crypto-assets. This is a kind of “voluntary disclosure” in favor of […]
The Circular Letter no. 34/2022 of the Italian Tax Authorities on the taxation of Trusts examines some types and specific situations, among which we highlight, below, […]
On 20 October 2022 the long-awaited Circular Letter no. 34/2022 of the Italian Tax Authorities on the taxation of Trusts was issued. Two are the macro-topics […]