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.
- Accounting and tax profiles of business combinations (Luiss) / Rome, April 29th, 2021
- Recent measures to promote businesses (civilistic and fiscal profiles) / 2021, March 30th
- Workshop – Credit notes – Recent guidelines of Italian Tax Agency – Consequences as for VAT and direct taxes / March 23rd, 2021
- Acquisition of “Superbonus” and other transferable tax credits: procedures, accounting and fiscal profiles / 2021, March 10th
- Revaluation and realignment: tax problems / February 25th, 2021