Activity area

Tax Law

We assist companies, entities, and individuals, large taxpayers and high net worth individuals, by leveraging our integrated expertise.

Our services include the management and planning of tax variables, international taxation and transfer pricing, direct and indirect taxes, inheritance and gift taxes, as well as tax credits and incentives.

We also help clients identify and make use of the most effective and suitable reliefs and incentive tools available under the legal framework.

Locations

Milan, Turin

Professionals

Cristiano Lenti

Senior Partner

Maria Luisa Appendino

Partner

Andrea Baudo

Partner

IPG Journal - Diritto Tributario

02/03/2026

Performance measurement indicators to be clearly described

The article, published in Eutekne and authored by Luca Malfatti and Giovanni Ossola, examines the new provisions introduced by IFRS 18 concerning management-defined performance measures (management performance measures). It clarifies their definition and the presumptions related to their use in external communications, and focuses on the related disclosure requirements: presentation in a single note, clear and non-misleading description, calculation methodology, reconciliation to the most directly comparable IFRS totals, disclosure of tax and non-controlling interests effects, as well as the rules applicable in the event of modification, introduction, or discontinuation of such measures. Indici di misurazione della performance da descrivere in modo chiaro

24/02/2026

"Decreto Bollette 2026" - Structural Innovations In The Energy Sector

The update analyses the key innovations introduced by the Decreto Bollette 2026, focusing on grid connections, incentive schemes and sector taxation. The new provisions impact industrial planning, cash-flow visibility and investment strategies in the energy market. "Decreto Bollette 2026" – Structural Innovations in the Energy Sector

16/02/2026

Advance payment of stamp duty on life insurance policies with recognition of a receivable from customers

The article, published in Eutekne and authored by Luca Malfatti and Giovanni Ossola, examines Document No. 10 issued by the Coordination Table of the Bank of Italy, Consob and Ivass concerning the accounting treatment, under IAS/IFRS, of the asset due from customers arising from the advance payment of stamp duty on life insurance policies classified as financial liabilities. The analysis focuses on the criteria for initial recognition at present value, the systematic framework under IAS 8, and the presentation and disclosure requirements in financial statements and periodic reporting. Advance payment of stamp duty on life insurance policies with recognition of an asset due from customers.