SWFs are located worldwide. The 20 largest SWFs (as at 22 August 2021) are spread across the Middle East, Asia, Europe, North America and Australia.
The proposal sets the threshold for cryptoasset transfers at GBP 1,000 so it will therefore be necessary for firms to calculate the value in GBP of, for example, a transfer of Bitcoin or Ethereum.
Our team, composed by partners Matteo Delucchi and Eugenio Romita, senior associate Antonello Lops and associate Lorenzo Mazzocconi, advised the purchaser on the SPA, the SHA, the related Italian corporate matters as well as on the tax structuring of the
The top long-term capital gains rate would be increased from 20% to 25% for taxpayers in the highest ordinary income tax bracket, effective for sales after September 13, 2021