[Autom. eng. transl.] Deferred taxes, present in the financial statements of companies, often represent a rather significant item. Temporary differences between the statutory and fiscal value of an asset or a liability, destined to be canceled in subsequent years, may arise as a result of operations which have an effect on the income statement and operations which have no effect on the income statement. The former relate to revenues and costs which are recognized for tax purposes in years other than those of the statutory one, while the latter relate, for example, to extraordinary transactions, such as mergers, demergers and contributions. This contribution, having analyzed the phenomenon of deferred taxation in its broadest sense, focuses on some cases that arise as a result of extraordinary operations that give rise to liabilities for deferred taxes and deferred tax assets.
|Translated title of the contribution||[Autom. eng. transl.] Deferred taxation in the financial statements: cases in business combinations|
|Number of pages||12|
|Journal||NORME & TRIBUTI MESE|
|Publication status||Published - 2019|
- Fiscalità differita
- aggregazioni aziendali