da Giampietro Salvatore | Apr 11, 2023 | Blog
With the Budget Law 2023, for the first time the government is paying attention to the world of cryptocurrencies by establishing the tax treatment of transactions involving cryptocurrencies and other crypto assets at a legislative level. >> LEGGI GLI ARTICOLI DI...
da Valeria Tempesti | Mar 7, 2023 | Blog
Budget Law 2023 (L.197/2022 of Dec. 29, 2022) introduced an amendment to Article 110 of Presidential Decree No. 917/1986 (“TUIR”) regarding the deductibility of expenses and other negative components arising from transactions that have been concretely...
da Valeria Tempesti | Gen 19, 2023 | Blog
The 2023 Budget Law (Law No.197/2022 of December 29, 2022) introduced a new provi regarding foreign investment funds, making significant changes to Article No. 162 of Presidential Decree No. 917/1986 (“TUIR”, the Consolidated Act on Taxation) and to the...
