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, 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...
