FOREIGN CONSOLIDATED FINANCIAL STATEMENTS AND PUBLIC FILINGS IN ITALY: LIFE HAS BECOME EASIER (IF YOU KNOW)

marketude Diritto bancario e dei mercati finanziari, Fiscale, Giuseppina Zoccali, Pubblicazioni

According to article 27 of Legislative Decree no. 127 of 1991, Italian companies which would otherwise be subject to the obligation to draft consolidated financial statements, are exempted from doing so (provided certain conditions are met) where they are controlled by a company which is…

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