The progressive rise of digitalization in businesses has led to an increased utilization of smart working for the performance of work by employees and/or collaborators. Therefore, […]
Law No. 197/2022, in effect since January 1, 2023, dedicated 22 sections, in Article 1, to the regulation, revaluation, and regularization of crypto assets. For the […]
The decree of August 7, 2023, issued by the Revenue Agency, has enacted the implementing provisions for the regularization of crypto-assets and their related incomes. Taxpayers […]
Cross-border real estate capital gains are generally subject to the provisions outlined in Article 13, Paragraph 1 of the international conventions for the avoidance of double […]