“Acquisto di aziende in base all’IFRS 3 e trattamento ai fini IRES del c.d. “utile di buon affare” is the title of the new paper written by Alberto Trabucchi and Carlo Sanna just published in “La Gestione Straordinaria delle imprese” no. 5/2021.
Alberto Trabucchi and Carlo Sanna analyze the tax treatment, relevant for Italian corporate income tax, of gains from bargain purchase recognized by the buyer – pursuant to IFRS 3 – in case of a transfer of a going concern.
https://www.eutekne.it/Servizi/Dottrina/Testo.aspx?IDRecen=853311&ID=362823&IDRivista=259
Il trattamento IRES del c.d. “utile di buon affare”__La gestione straordinaria delle imprese 5 2021