The transfer of a business branch through a contribution in kind is an interesting extraordinary transaction because it allows to adapt the company size enlarging or reducing it. Therefore, it represents an efficacious alternative to the company merger and demerger. Nevertheless, till ten years ago, the last ones have always been privileged in a taxation point of view. Now, the taxation gap between these operations have been cancelled. Moreover, the 2008 Financial Act has significantly simplified its tax treatment. In spite of this, the company merger and demerger continue to be preferred because they are more known. Therefore, the present work aims to highlight the features and the advantages of the transfer of a business branch through a contribution in kind as well as its juridical obligations and fulfilments and, finally, its tax rules and regulations.
Profili economico-aziendali, civilistici e fiscali del conferimento dell’azienda: un’operazione straordinaria da rivalutare
CORONELLA, STEFANO
2008-01-01
Abstract
The transfer of a business branch through a contribution in kind is an interesting extraordinary transaction because it allows to adapt the company size enlarging or reducing it. Therefore, it represents an efficacious alternative to the company merger and demerger. Nevertheless, till ten years ago, the last ones have always been privileged in a taxation point of view. Now, the taxation gap between these operations have been cancelled. Moreover, the 2008 Financial Act has significantly simplified its tax treatment. In spite of this, the company merger and demerger continue to be preferred because they are more known. Therefore, the present work aims to highlight the features and the advantages of the transfer of a business branch through a contribution in kind as well as its juridical obligations and fulfilments and, finally, its tax rules and regulations.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
