by A&P, Matteo Aicardi | 21 May, 2026 | Publications
With order no. 3591/2026, the Italian Supreme Court reaffirms, in the context of corporate tax residency (so-called esterovestizione), that the decisive criterion under Article 73(3) of the TUIR is the place where the entity’s effective management and decision-making...
by A&P, Achille Mazzanti | 30 Apr, 2026 | Events
On April 30, 2026, an event was held in Bologna focusing on the role of creditworthiness in restructuring processes and in the relationship between companies and the banking system. Partner Achille Mazzanti took part as moderator of the closing roundtable on the early...
by A&P, Maria Edvige Chiari, Francesco Carlo Vancini | 23 Apr, 2026 | News - en
Gevorkyan has acquired Sinteris Industria Prodotti Sinterizzati through a pre-pack sale under Article 22 of the Italian Insolvency Code, within a negotiated crisis composition procedure. The transaction highlights the effectiveness of an integrated legal and financial...
by A&P, Alice Mantovan, Fabrizio Ricci | 16 Apr, 2026 | Publications
The Italian Supreme Court confirms that, pursuant to Article 88(4-ter) of the TUIR, debt discharge gains do not contribute to taxable income where fully offset by tax losses, including carryforwards, within the framework of restructuring agreements under Article...
by A&P, Maria Edvige Chiari, Achille Mazzanti, Nicolò Aicardi, Francesco Carlo Vancini | 15 Apr, 2026 | Events, training
The professionals of Aicardi & Partners are also taking part in the second edition of the Master’s program “Business Crisis,” promoted by La Scala Formazione and Euroconference, building on their contribution to the previous edition. Their sessions address key...
