by A&P, Giulia Geminiani, Matteo Aicardi | 8 May, 2026 | Publications
Article 3 of Decree-Law no. 38/2026 introduces a specific tax regime for negative goodwill recognised by IAS adopters in business transfer transactions. The amount recognised in the income statement is included in the IRES and IRAP tax base in five equal annual...
by A&P, Carlo Alfonso Lovato | 28 Oct, 2022 | News - en
Aicardi & Partners advised Italpizza in the acquisition of the Mantua Surgelati business unit through a competitive auction process held before the Court of Brescia. The transaction strengthens Italpizza’s position in the food and frozen products sector. The...
