by A&P, Matteo Aicardi, Fabrizio Ricci | 3 Mar, 2026 | Publications
The recent reopening of the tax-favoured conversion regime into a simple partnership provides a significant opportunity to extract real estate assets no longer instrumental to the business at more favourable tax conditions. However, where the transaction is followed...
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...
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...
