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Showing 1 to 1 of 1 for “"fiscal attractiveness"”.
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L'utilizzo delle rivalutazioni da leggi speciali e l'impatto sui bilanci delle imprese italiane
… addition when the amount of the revaluation is fiscally recognised it will generate future tax saving. Under these circumstances it is relevant to understand whether companies’ choices depend on fiscal convenience rather than on accounting reasoning. The objective of this study is twofold. …