Tax and business: the 2025 tax return

The point on the last checks for companies in view of the 2025 tax return by next 31 October. From the effects of adhering to the two-year arrangement with creditors to the franking of reserves, via the correction of accounting errors. The focus of Norme&Tributi, on newsstands with the daily newspaper on Thursday 9 October at a total price of €3, is aimed at companies and professionals and offers a guide to the checks to be completed before the model is sent to the Revenue Agency.

Space, then, is given to experts' insights on the 120% super deduction, transfer pricing and patent box relief, but also on transparency obligations and the timeframes to be observed in order to correctly prepare anti-sanctions documentation.