Posted in: Non Profit
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Posted in: Accounting and taxes
Tax treatment for capital gains resulting from transfer of preliminary agreement
Through resolution no. 6/E of 19 January 2015, the Revenue Office answers the question of a subject (individual) who, after stipulating a preliminary agreement for the purchase of a house being built and having paid an advance, decides to resell the deed. According to the taxpayer, the transaction surplus does not come under any taxable income category, th... -
Posted in: Accounting and taxes
Investment bonuses in innovative start-ups if shares are subscribed to through trust companies
Revenue Office resolution no 9/E of 22 January 2015 is dedicated to innovative start-ups. With the administrative practice document, the finance Administration provides clarification on the possibility to use the tax facilitations granted to investors in the corporate capital of innovative start-ups if shares are subscribed to through a trust company. To f... -
Posted in: Banking
Novelties for composition with creditors and their effects on reclassification for quality of debtor’s credit
Analysed by BI, novelties related to unconditional arrangement with creditors (art. 161 of the Bankruptcy Law) and arrangement with business continuity (art. 186-bis of the Bankruptcy Law) for what concerns supervisory notifications, classification in the balance sheet as at 31.12.2013 and Central Risks Register. (Supervisory Bulletin no. 2, February 2014)