Alberto Trabucchi and Carlo Sanna are among the authors of the new manual entitled “Hybrid mismatches” published by Wolters Kluwer-CEDAM (2021). In particular, the two authors edited the chapter “Hybrid financial instruments”, analysing main aspects related to hybrid financial instruments focusing on new Italian tax rules and their coordination with other domestic rules, pursuant to EU instruction (ATAD-directive) and international best practice (BEPS-Action 2).
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