International Tax Focus August Issue - Summary ITALIAN LEGISLATION AND CASE LAW 1. Trusts interposed for direct tax purposes remain effective for civil law and inheritance tax purposes 2. Relevance of the lump-sum fee for the extension of the in-bound workers regime 3. Taxation of income deriving from crypto staking 4. Gains realised from the disposal of crypto currencies 5. Domestic and double tax treaty treatment of pension from private work activities 6. Domestic div