Accordo Regno Unito-GCC, via alle barriere doganali e accesso favorevole per i servizi, ma per l’Italia è un’opportunità
Contributo a cura di Jalal Nasri e Gabriele Schiavone, SGS & Partners, Londra e Abu Dhabi. L’accordo di libero scambio […]
July 2026
IAS 38, IFRS 9, or Inventory? How to Get Token Classification Right Under IFRS
The choice of accounting framework for a crypto asset is not a year-end judgment call. It follows from the nature
English carried interest: the new characterisation presupposes subjection to Income Tax, with adverse effects on expatriates and non-residents
Contribution by Gabriele Schiavone, SGS Partners, London and Abu Dhabi; and Matteo Colafrancesco, SGS Partners, Lugano and London. The new
DeFi Tax Treatment and Transfer Pricing The Two UK Tax Issues Most Crypto Operators Get Wrong
For crypto operators with UK operations and cross-border group structures, two tax issues consistently generate the greatest exposure: the mischaracterisation