Alberto Trabucchi and Stefano Rota analyse on “La Gestione Straordinaria delle Imprese (4/2020)” some of the still pending critical issues on the new tax incentive introduced by the Law Decree No. 18/2020, Art. 55, which stated the possibility to convert into tax credit the deferred tax assets related to carried-forward tax losses and notional interest deduction in case of selling of commercial and financial distressed receivables.

Criticità ancora irrisolte per la trasformazione in crediti delle DTA su perdite fiscali ed eccedenze ACE