Black list costs, cryptocurrencies and Permanent Establishment: new rules to encourage investment (and ensure the taxation)

The Budget Law 2023 has introduced a number of regulations that will have an effect on international taxation. These involve the reintroduction of the black list cost deductibility regime, the introduction of the Investment Management Exemption, as well as the tax regime for crypto-assets.

The legislation's goal is to support new investments and to restrict situations that could lead to the non-taxation of certain categories of income or the deductibility of certain costs.

These topics will be the theme of analysis and consideration XIV Budget Forum, scheduled for February 21, 2023, organized by Wolters Kluwer with ANDAF.

Read here the full article in Italian.