SPECIAL REGULARIZATION (Ravvedimento speciale) The Italian Financial Law for FY2023 has released an important Tax amnesty for foreign incomes addressed to taxpayers who did not comply with tax reporting and payments. In particular, Italian tax resident taxpayers must to submit a supplementary income tax return for each year still subject to assessment, by paying taxes due on foreign dividends/interests, foreign capital gains, foreign rental incomes, etc. plus a penalty of 2.22% of the tax due,within…