The February issue of TopHic is dedicated to the new Budget Law, which, given the context in which it has been approved, could not provide structural interventions having a strategic impact on the management of Italian businesses.
The economic framework in which it is inserted, though still with a view to recovery, points to urge companies to recover those balances put in place before by the emergency legislation; it is necessary to move towards a system where recovery is guided by the State according to an industrial policy.
The new Hyper-deduction regime replacing the old Patent Box regime, as well as the restrictions implemented “in progress” and the fiscal revaluation will be examined in depth in this issue of TopHic.
By Giulio Tedeschi - Partner & Head of Advisory
This issue of TopHic focuses on Budget Law 2022 (Law dated 30.12.2021, no. 234) and, particularly, on some provisions concerning tax and businesses. Much has already been discussed by the specialized press and Bernoni Grant Thornton dedicated a targeted analysis during [...]
By Sara Flisi - Manager Bernoni Grant Thorntnon
The Patent Box regime, initially conceived as a tax advantage of strategic importance for the purposes of Italy’s economic policy, has undergone several changes during the course of its introduction by the 2015 Stability Law. of its validity. The real "turning point", however [...]
By Leonardo Fortunato - Manager Bernoni Grant Thornton
The revaluation regime of corporate assets, introduced by the so-called August Decree (Law Decree no. 104/2020, was certainly one of the most effective regulatory interventions - in the midst of a pandemic emergency – concerning capital strengthening for companies [...]
