Ruling no. 956-343/2021: Tax step-up regime under the August Decree applies also to intangible assets not booked in the balance sheet

Service Line:
  • Indirect Tax

By 2021-05-11T11:19:00+02:0025/04/2021Topics: Tax PillTags: , ,

With Ruling no. 956-343/2021 (not published) the Italian tax authorities (ITA) clarified that legally