by Mirko Meuti | Sep 21, 2021 | Blog
Premise Resolution No. 57 of 07/09/2021 of the Italian Tax Authority has been published, with reference to the facilitation rules on the transformation into tax credits of deferred tax assets relating to tax losses and ACE surpluses, following and as a result of...
by Mirko Meuti | Sep 21, 2021 | Blog
Premessa È stata pubblicata la Risoluzione dell’Agenzia delle Entrate n. 57 del 07/09/2021, in riferimento alla disciplina agevolativa in materia di trasformazione in crediti d’imposta delle attività per imposte anticipate relative a perdite fiscali ed eccedenze ACE,...
by Mirko Meuti | Aug 3, 2021 | Blog
FOREWORD The merger bonus, reintroduced by Article 11 of Decree-Law 34/2019, is a facility that concerns business combinations through extraordinary merger, demerger and business contribution transactions carried out from 1 May 2019 to 31 December 2022....
by Mirko Meuti | Aug 3, 2021 | Blog
PREMESSA Il bonus aggregazioni, reintrodotto dall’art. 11 del DL 34/2019, è un’agevolazione che riguarda le aggregazioni aziendali attraverso le operazioni straordinarie di fusione, scissione e conferimento di azienda effettuate dal 1 maggio 2019 al 31 dicembre...
by Mirko Meuti | Jun 22, 2021 | Blog
Premise The National Recovery and Resilience Plan (“PNRR”) recently approved by the Chambers of Deputies provides for, among the various interventions on the Italian economy, an important direct support to the improvement of tourist accommodation...
