Adempimento collaborativo, aggiornate le linee guida sul rischio fiscale
8 August 2025
New guidance for businesses from the AdE – OIC table
Technical factsheets have been published, providing operational guidance on three specific cases: early termination of a commodity swap contract; consideration for the granting of surface rights; and the issuance and closing of a zero-interest convertible bond. Within this collaboration, the OIC is solely responsible for the accounting portion of the factsheets, while the Agency is responsible for the tax portion.
Attached press release and factsheets.
Last update
8 August 2025, 16:30