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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.

https://www.eutekne.info/Sezioni/Art_803557_la_conversione_delle_dta_da_cessione_di_crediti_insoluti_trova.aspx

Criticità ancora irrisolte per la trasformazione in crediti delle DTA su perdite fiscali ed eccedenze ACE