Write-off of participations: a way to minimize the fiscal expenses
Abstract
En
The main purpose of this paper is to analyze the interaction of financial reporting and tax factors, with the aim of implementing an econometric analysis of the effects of the 2004 Italian reform of the fiscal regime on the write-off of participations.
The main purpose of this paper is to analyze the interaction of financial reporting and tax factors, with the aim of implementing an econometric analysis of the effects of the 2004 Italian reform of the fiscal regime on the write-off of participations.
DOI Code:
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Keywords:
fiscal minimization; write-off; participation; accunting; deductibility
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