On Eutekne.info (Saturday, October 10th, 2020) the comments of Ilaria Lapenta and Stefano Rota on the amendments to article 44-bis of the law decree no. 34/2019, as amended by art. 55 of the law decree no. 18/2020. These amendments, approved by the Senate in the course of the conversion into law of law decree no. 104/2020, deal with the main critical issues of the conversion into tax credit of DTA related to carried-forward tax losses and notional interest deduction in case of selling of commercial and financial distressed receivables.