Italy: Italy: Digital Financial Instruments Excluded from Special Regime
On 10 September 2026, the Italian Revenue Agency published ruling No. 170/2026 addressing the tax treatment of income derived from digital financial instruments. The ruling establishes that the manager of the register for digital circulation (gestore del registro per la circolazione digitale) cannot be equated to a traditional financial intermediary and therefore cannot operate as
Italy: Italy: Digital Financial Instruments Excluded from Special Regime Read More »
