11-12-2018
Alberto Trabucchi and Stefano Rota analyse for the Sole24Ore high specialized tax section (“Quotidiano il fisco”), published on 11th december 2018, main aspect related to amendments on the tax discipline (still under approval) on the deduction for IRES and IRAP purposes of “Expected losses deriving from FTA of IFRS 9”. The new rule will enter in force retrospectively with the approval of the 2019 Budget law with reference to losses recognized in fiscal year 2018.