www.dlapiper.com/en/us/insights/publications/2022/08/the-italian-flat-tax-regime-for-new-residents/
assets.kpmg/content/dam/kpmg/it/pdf/2022/07/PDF_crypto_fla_tax.pdf
See also:
bit.ly/3CyuS4B
bit.ly/3KkXtfL
arlettipartners.com/incompatibility-between-the-inpatriate-and-flat-rate-tax-regimes/