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Fiscal discipline of the FTA and of the LTA / March 1st, 2022

On March 1st 2022 “Direct Taxes – IAS Adopter Business Income” Commission (ODCEC Rome), chaired by Alberto Trabucchi, organizes an interesting training webinar. The event, in particular, is aimed to illustrating the main aspects of the fiscal discipline of the FTA and...

Tax treatment of “gains from a bargain purchase”

“Acquisto di aziende in base all’IFRS 3 e trattamento ai fini IRES del c.d. “utile di buon affare” is the title of the new paper written by Alberto Trabucchi and Carlo Sanna just published in “La Gestione Straordinaria delle imprese” no. 5/2021. Alberto Trabucchi and...