Carlo Sanna comments on www.rivistadidirittotributario.it some judgements recently issued by the Italian Supreme Court on the deductibility, for corporate income tax purposes, of costs arising from financial derivatives, with specific reference to companies which carry on businesses different from banking or other financial activities.
Ultime Notizie
- Carlo Sanna and Claudio Romanelli examine, in “La Gestione Straordinaria delle Imprese”, certain aspects concerning the deductibility, for industrial companies, of negative fair value adjustments on derivatives, in light of the recent clarifications provided by the Italian Revenue Agency in response to ruling request No. 122/2026.
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