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Circulars 11/2012 - Monti's tax measures to support businesses 1

Monti's fiscal measures to support businesses 1

This circular examines some of the main tax changes made, in terms of business support, by Law Decree n.201 of 6 December 2011 (the so-called “Save Italy Decree”), by Law Decree n. 01 of 24 January 2012 (the so-called "Liberalization Decree") and finally by the Law Decree no. 16 of 2 March 2012 (the so-called "Simplification Decree").

Topics index

  1. Conversion of deferred taxes into tax credits
  2. Application of the ordinary regime of deductibility of interest expense for companies with prevalently public capital
  3. Transfer of tax residence abroad
  4. Compensation of the ascertained VAT
  5. Deduction of leasing fees
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Circulars 2012

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