Tax-suspended reserves: handle with care

by A&P, Matteo Aicardi, Fabrizio Ricci | 17 Oct, 2025 | Publications

A contribution published in il fisco – Wolters Kluwer no. 41/2025 examines some of the key issues still surrounding tax-suspended reserves, with particular focus on the possible existence of an ordering rule governing their utilisation and the impact of...

Accounting-negative demerger through spin-off

by A&P, Matteo Aicardi, Fabrizio Ricci | 22 Sep, 2025 | Publications

A contribution published in il fisco – Wolters Kluwer no. 37/2025 examines the corporate, accounting and tax implications of an accounting-negative demerger through spin-off. The analysis addresses a transaction of growing practical relevance, highlighting...

Business continuity and liability: Piero Aicardi speaker at the APRI National Conference

by A&P, Piero Aicardi | 3 Sep, 2025 | News - en

Piero Aicardi took part as a speaker at the APRI National Conference focused on business continuity and liability in restructuring processes. The presentation addressed the role of the Expert in negotiated crisis composition proceedings, with particular focus on...

Tax settlement confirmed within liquidation-based composition with creditors proceedings

by A&P, Achille Mazzanti, Francesco Carlo Vancini | 23 Jul, 2025 | News - en

Aicardi & Partners successfully completed a tax settlement under Article 88 of the Italian Insolvency Code within liquidation-based composition proceedings pursuant to Article 84 of the same Code, obtaining full approval from the qualified public creditors and...

Aicardi & Partners advisor fiscale nella cessione di People Design a Koinos Capital

by A&P, Paolo Azzolini, Filippo Forlani | 10 Jul, 2025 | News - en

Aicardi & Partners advised the sellers of People Design on the tax aspects of the transaction through which Koinos Capital, via the Koinos Uno fund, acquired a majority stake in both People Design and ManganoRobot. The transaction includes the integration of the...