Articles
Tax Advantages for Researchers and Lecturers Who Comes to Italy
![Maurizio Bottoni](/sites/default/files/styles/medium_size_50x50/public/member/2024-03/Maurizio-Bottoni.jpg?itok=7tUHtV0K)
Italian Parliament has recently improved the special tax advantages in favor of researchers and lecturers in order to encourage the scientific and technological development in Italy.
Analysis of the New Tax on Non-Productive Assets of Legal Persons
![Noemí López](/sites/default/files/styles/medium_size_50x50/public/member/2023-11/Noem%C3%AD%20L%C3%B3pez.jpeg?itok=gMCPKYRL)
Recently, the group "Juntos por el Sí" and "CUP" have presented to the Catalan Parliament a proposal for a Law on the new "Tax on the non-productive assets of legal entities" which the Parliamentary Bureau has admitted to processing.
Upscale Food Halls—On Trend and On The Rise
![George Evans](/sites/default/files/styles/medium_size_50x50/public/member/2023-11/George%20Evans.jpeg?itok=S0a4psjj)
The growth of high-end food halls is taking off around the country. These upscale food halls are modeled more after famous European markets like Barcelona’s Mercado de la Boqueria than after airport or suburban mall food courts.
The Mandatory Reversal of Portfolio Impairment Losses and Possible Solutions
![Salvador Balcells i Iranzo](/sites/default/files/styles/medium_size_50x50/public/member/2023-11/salvador.png?itok=x_w9fWUM)
It was also regulated by a transitional provision when the reversion should occur: basically and simplifying, when the value of equity of the investee at year-end exceeded the value of equity at the beginning. With RDL 3/2016, a new reversal was introduced, which in essence constitutes a minimum annual reversal amount.
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