Business Tax Law is a comprehensive, updated manual for the 2023-2025 tax reform, designed for university students, professionals, and business operators. The volume clearly and systematically analyzes corporate income tax, personal income tax (IRPEF), corporate income tax (IRES), tax losses, balance sheet derivation, extraordinary transactions, and international taxation. An indispensable text for understanding the legislative changes, with a theoretical-practical approach suitable for both academic study and professional application. The book also includes insights into tax incentives, special regimes, consolidation, CFCs, transfer pricing, and taxation during generational transitions. Structured for ease of consultation, it offers an up-to-date and comprehensive overview of corporate taxation in Italy.
Diritto tributario d'impresa. La tassazione del reddito
Tarigo Paola
2025-01-01
Abstract
Business Tax Law is a comprehensive, updated manual for the 2023-2025 tax reform, designed for university students, professionals, and business operators. The volume clearly and systematically analyzes corporate income tax, personal income tax (IRPEF), corporate income tax (IRES), tax losses, balance sheet derivation, extraordinary transactions, and international taxation. An indispensable text for understanding the legislative changes, with a theoretical-practical approach suitable for both academic study and professional application. The book also includes insights into tax incentives, special regimes, consolidation, CFCs, transfer pricing, and taxation during generational transitions. Structured for ease of consultation, it offers an up-to-date and comprehensive overview of corporate taxation in Italy.
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