Alberto Trabucchi takes a lecture on Business combination and International Financial Reporting Standards at Luiss University in Rome.
Alberto Trabucchi addresses, in particular, tax profiles regarding business combinations involving third parties (IFRS 3) and entities under common control (OPI 1R and 2R).
https://www.luiss.it/cattedreonline/corso/ABBM142/0/LM19ABASE/2022