Step-up regime – LED Taxand

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

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Indirect Tax

By Umberto Stumpo2021-05-11T11:19:00+02:0025/04/2021Topics: Tax PillTags: balance sheet, Intagible assets, Step-up regime

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

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Italian Tax Opportunities: Step-Up and Realignment Regimes

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M&A Tax

By Francesco Cardone2021-05-06T17:59:34+02:0015/03/2021Topics: Tax PillTags: Intagible assets, Step-up regime

Article 110 of Law Decree 104/2020 introduced the possibility for Italian GAAP companies to

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Real Estate Tax Insider No. 6/2020 – 3Q 2020 Italian Real Estate Tax News

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Real Estate Tax

By Jean-Paul Baroni2021-05-06T18:43:37+02:0006/10/2020Topics: Tax InsiderTags: Intagible assets, Step-up regime, tax credit

LED Taxand summarizes hereinafter the main tax news regarding Italian real estate for the third quarter of the year 2020

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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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