by A&P, Achille Mazzanti | 20 May, 2026 | News - en, Podcast
Achille Mazzanti was featured on IUSPod Key Talks, the podcast series by La Scala Società tra Avvocati, discussing business transfers within negotiated crisis composition proceedings under Article 22 of the Italian Crisis and Insolvency Code. The discussion covered...
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...
