On 28 November 2022, the Corporate Sustainability Reporting Directive (CSDR) was approved by the European Council. Big EU companies will be obliged to disclose data about […]
The circular 5/E/2023 from the Tax Authority on the new Patent Box introduced by Decree Law No. 146/2021, and the measure that modifies the previous document […]
The Law No. 197/2022 has provided a specific procedure for regularizing past violations related to crypto-assets. This is a kind of “voluntary disclosure” in favor of […]
The Circular Letter no. 34/2022 of the Italian Tax Authorities on the taxation of Trusts examines some types and specific situations, among which we highlight, below, […]
