On Corriere Tributario n. 3 of 2024, Diego Avolio and Carlo Sanna address the complex issue of the accounting and tax treatment to be reserved for purchases of “tax credit” (for example “Super Bonus”) by “IAS-adopter” subjects. The issue is fueling great debate among operators in consideration of the development of the market, the constantly evolving operating practices and the lack of clarifications from the competent bodies.
Ultime Notizie
- VAT and staff secondments: the Legislator also kills an already dead rule! / In Fisco 6/2025
- Master’s Degree in accounting and corporate taxation – Bicocca / January 2025 24th
- Capital contribution” forthcoming for those who participated in the R&D tax credit amnesty / Il Fisco 4/2025
- MTD – Master’s Degree in Business Tax Law (Bocconi), Milan, January 21Th 2025
- Master’s Degree in Tax Law, Accounting and Tax Planning (LUISS Business School) / Rome, January 15th 2025