The new Incentives Code 2026

Il nuovo Codice degli Incentivi 2026: verso un sistema organico, digitale e trasparente per la crescita delle imprese

Author

IPG, Marco Palestro, Tommaso Perri

Activity area

Tax Law

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IPG Journal

05/03/2026

Destocking and SME Financing: The New Inventory Securitization

Published by IUS – Lefebvre Giuffrè and written by Federico Ioannoni Fiore and Marco Palestro, the article examines the innovations introduced by Article 8 of the Annual Law for SMEs regarding the financial valorization of inventory assets through securitization transactions, known as destocking. Destocking and SME Financing: The New Inventory Securitization.

04/03/2026

Inventory securitisation opens an alternative financing channel

An analysis by Marco Pistis, Managing Partner of IPG Law Firm, published in ItaliaOggi - Giustizia e Società section, examines the new regulatory framework on the securitisation of inventory assets and its impact on access to credit for Italian SMEs. The full article is available for download.

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

IPG Journal