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
- Conversion of deferred taxes into tax credits
- Application of the ordinary regime of deductibility of interest expense for companies with prevalently public capital
- Transfer of tax residence abroad
- Compensation of the ascertained VAT
- Deduction of leasing fees