Realignment regime – LED Taxand

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)