Tax Digest | Issue 3 October 2022

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Descrizione

Newsletter periodica sulle questioni fiscali internazionali, a cura della Commissione Taxation di ICC Italia.

Contributions by:
Avv. Stefano Carmini (Carmini Avvocati Associati, Member of the ICC Italia Taxation Commission)
Avv. Paolo de’ Capitani (Studio Uckmar Associazione Professionale, Chair of the ICC Italia Taxation Commission)

In this number:

  • Revenues from virtual cryptocurrencies and Italian High Net Worth Individuals regime (so called “Scrooges” regime).
  • Cryptocurrencies and staking activity – qualification of the related incomes.
  • Energy Crisis – EU Solidarity Contribution – Excess Profits – Fossil Fuel Companies – EU Regulation 1854/2022 and the Italian excess profits tax currently in force
ICC Tax Digest

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