Corporate Taxation – LED Taxand

Decree “Semplificazioni”

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Corporate Taxation

By Marcello Mazzoni and Alessandra Ferranti2022-07-12T13:56:20+02:0011/07/2022Topics: CommentTags: Covid-19, IRAP, IRES, ISA, reverse charge, VAT

With art. 3 of the Decree, Italian Government approved some changes

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Italian Super Notional Interest Deduction (Super ACE) for FY 2021

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Corporate Taxation

By Francesco Cardone2021-06-09T16:00:05+02:0008/06/2021Topics: Tax PillTags: ACE, CIT, Deductions, NID, refund, Sostegni BIS Decree

Article 19 of Law Decree no. 73/2021 (Sostegni bis Decree) introduced a tax incentive

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Taxand firms respond to COVID-19 outbreak

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Corporate Taxation
Covid-19
Indirect Tax

By Taxand2021-05-10T16:16:30+02:0006/05/2021Topics: CommentTags: ACE, Covid-19, DAC6, DTA, IRAP

Taxand members from around the world have come together to share the latest news and statements relating to the COVID-19 outbreak in their countries.

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Corporate Tax Insider No. 1/2020 – Italian step-up regime of business assets and participations

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Corporate Taxation

By Guido Arie Petraroli2021-05-06T18:46:34+02:0029/09/2020Topics: Tax InsiderTags: Realignment regime, Step-up regime

Article 110 of Law Decree 14 August 2020 no. 104 introduces the possibility to step-up the values of business assets and participations in the 2020 financial statements (Step-up Regime)

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