The 2021 Italian Budget Law provides for the equal tax treatment of dividends and capital gains earned by Collective Investment Undertakings (CIUs) under foreign law, established […]
When considering investee companies in “tax havens” for fiscal matters according to the Italian legislation, the definition of “tax haven” changes depending on whether it is […]
Cookies are strings of text that websites visited by the user or different web server sites (i.e. third-parties) place and store within a terminal device in […]
The private key is an identification code of the “wallet”, the electronic device used to store digital currencies, generated in the activation and authentication procedure for […]