Alberto Trabucchi and Carlo Sanna analyze the tax incentives “Mini-IRES 2.0” (as emended by the Law-Decree no. 34/2019 so-called “Decreto crescita”), in a new paper published on the tax review “Il fisco” no. 20/2019.
Among the others, Authors investigate how the new version works over the time (approaching thesis still unexplored by tax practitioners) and its potential penalizing impacts for banks which, regardless the literal interpretation of the new law, might be entitled to consider the new incentive as optional adopting a more open approach. Some practical examples are commented in the paper.