Release of carried forward profits in low taxation countries – further provisions

Author

IPG Law Firm

Activity area

Tax Law

IPG Journal

13/03/2026

The new paragraph 5 of Article 16 of Legislative Decree No. 14/2019 and the regulation governing the suspension and revocation of credit lines granted to entrepreneurs

The circular analyzes the new paragraph 5 of Article 16 of Legislative Decree No. 14/2019 with regard to the suspension and revocation of credit lines granted to entrepreneurs, focusing on the content of the provision and its practical implications in the context of relations between companies and credit institutions. The new paragraph 5 of Article 16 of Legislative Decree No. 14/2019 and the regulation governing the suspension and revocation of credit lines granted to entrepreneurs.

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

11/02/2026

WELFARE IN ACTION: REGULATIONS, SOLUTIONS, AND OPERATIONAL BENEFITS

The update examines the Italian tax regime governing corporate welfare schemes under Articles 49 and 51 of the TUIR. It focuses on performance bonus conversion, eligibility thresholds, fringe benefits and corporate tax deductibility. Welfare in action: regulations, solutions, and operational benefits

IPG Journal