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The split through demerger

The split through demerger, introduced by article 2506.1 of the Italian Civil Code, effective from March 22, 2023 and applicable from July 3, 2023, allows for the transfer of part of a company’s assets to one or more new companies, assigning the shares (or...

Crypto and the Budget Law 2023

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...

Crypto e Legge di Bilancio 2023

Con la Legge di Bilancio 2023, per la prima volta il governo presta attenzione al mondo delle criptovalute stabilendo a livello legislativo il trattamento fiscale delle operazioni che hanno ad oggetto criptovalute e altre cripto-attività. >> LEGGI GLI ARTICOLI...

Simplification coming for the TP

The economic context that surrounds us is continuously influenced and characterized by the continuous and rapid technological process. In fact, today the process of corporate taxation has become extremely more complex and on this point, the OECD has stepped in to...