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Crypto assets (and activities related to the world of cryptocurrencies) are defined as digital representations of value, determined through electronic procedures and specific technologies. Taxation applies to the actual gain, which effectively constitutes income.

We Wealth ha interpellato il dott. Francesco Mantegazza, co-Managing Partner dello Studio Legale e Tributario Fivelex.

The Italian Government has approved the Legislative Decree no. 32/2023 (hereinafter the "Decree"), implementing the European Directive 2011/16/EU...

On 17 March 2020, the Government approved a decree known as "Cura Italia" Law Decree (Law Decree No. 18 of March 17, 2020, - G.U. No. 70 of March 17, 2020) containing measures ...

Sicily is proposing a 50% cut in personal income tax (IRPEF) to attract new residents from abroad.

Sicily offers new residents moving from abroad a substantial IRPEF refund of up to 60% for three years, provided they meet specific residence, income, and property investment requirements. This regional grant aims to attract workers and pensioners to the island, particularly to smaller municipalities with fewer than 5,000 inhabitants.

On March 17, 2020, the Italian Government issued a new decree-law (the "Decree")[1] introducing a package of measures to mitigate the effects of the ongoing Coronavirus Disease 2019 ("CoViD-19")

This article discusses international and EU regimes providing incentives to finance cultural undertakings.

L'Agenzia delle Entrate con la Circolare n. 27 del 7 settembre 2023 ha fornito chiarimenti e istruzioni interpretative in merito alle disposizioni contenute nel D.L. n. 11/2023 del 16 febbraio 2023 ("Decreto Cessioni")...

Un fenomeno di doppia imposizione come quello appena descritto potrebbe essere eliminato dal contribuente italiano avvalendosi delle previsioni contenute nell'art. 165 del TUIR, rubricato

Discover the preferential tax regime under Article 24 bis of the TUIR for new residents in Italy: requirements, latest amendments (Decree Law 113/2024) and implications for international clients and returning Italian citizens.

Are partnerships that are established under the laws of your jurisdiction tax transparent in your jurisdiction? Is there any other type of entity that is capable of being established under the laws of your jurisdiction ...

Прежде всего нужно понять, где приписано судно , в пределах ЕС или за границей ЕС?