Alberto Trabucchi and Stefano Rota analyse on “La Gestione Straordinaria delle Imprese (4/2020)” some of the still pending critical issues on the new tax incentive introduced by the Law Decree No. 18/2020, Art. 55, which stated the possibility to convert into tax credit the deferred tax assets related to carried-forward tax losses and notional interest deduction in case of selling of commercial and financial distressed receivables.
Ultime Notizie
- Carlo Sanna and Claudio Romanelli examine, in “La Gestione Straordinaria delle Imprese”, certain aspects concerning the deductibility, for industrial companies, of negative fair value adjustments on derivatives, in light of the recent clarifications provided by the Italian Revenue Agency in response to ruling request No. 122/2026.
- SCGT – “Best law firms of the year 2026” Award
- “Ad hoc procedures for monitoring accounting errors”
- SCGT – “Best law firms of the year 2025” reward
- Reductions of the VAT taxable base: a termination is forever! / Corriere Tributario 4/2025