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The Firm on the tax (ir)relevance for IRES purposes of valuations and exchanges of crypto-assets
Fabrizio Cancelliere, partner of the Firm, analyses in Il Sole 24 Ore the changes introduced by the latest Budget Law regarding the Italian Corporate Income Tax (IRES) regime for companies active in the crypto-assets sector, with a particular focus on the rule that establishes the non-relevance of fluctuations in the value of such assets and the need for greater coordination with the principles of enhanced derivation in order to better interpret the permutation phenomena.
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