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Mr. Alberto Trabucchi, on December 2nd, 2020, leads the meeting organized by the Association of Italian Banks (“ABI”) on tax matters regarding banks and other financial entities, held among the yearly ABI convention focused on Financial Statements of banks.

The meeting will analyze the main accounting and tax impacts regarding conversion in tax credits of DTA on specific tax attributes (i.e., tax losses and notional interest deduction surplus), the regime that allows – on optional basis and paying a 3% substitute tax – the realignment of differences between tax and accounting values, and the sale and purchase of specific tax credits (e.g., “superbonus”, “ecobonus” and other credits linked with Covid-19 pandemic).

Tax practitioners, heads of tax departments of banks and other financial entities, and officials of the Italian tax administration will be among the speakers of the meeting.