by A&P, Maria Edvige Chiari, Francesco Carlo Vancini | 23 Apr, 2026 | News - en
Gevorkyan has acquired Sinteris Industria Prodotti Sinterizzati through a pre-pack sale under Article 22 of the Italian Insolvency Code, within a negotiated crisis composition procedure. The transaction highlights the effectiveness of an integrated legal and financial...
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...