The institution of tax settlement, already introduced by Art. 146 of Legislative Decree 5/2006, provides the possibility for the debtor and for companies in crisis, not […]
The 2023 Budget Law introduced changes to the taxation rules for “crypto-assets” to align the tax legislation with the evolution of different types of assets within […]
Taxpayers not entitled to business income, who have omitted to indicate in their tax returns referring to years that have not yet become definitive for tax […]
As of January 1, 2023, the provisions on the deductibility of costs arising from transactions with entities located in non-cooperative jurisdictions for tax purposes are reinstated, […]
