News and Tax Updates | Studio Alcor

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The Tax Control Framework (TCF) is no longer just a set of internal procedures, but is evolving into a strategic…

de-jure-control-news-cover

In the landscape of corporate governance, the choice of the legal form for a holding company is not neutral; it…

pianificazione-finanziaria-news-copertina

In recent years, the economic context has become increasingly unstable: rising costs, market volatility, regulatory changes, and greater credit selectivity…

pex-regime-news-cover

With order no. 11695/2026, the Court of Cassation provided important clarifications regarding the requirement of recording shareholdings among financial fixed…

integrated-reporting-news-cover

In a global economic context increasingly oriented towards transparency and sustainability, traditional reporting tools are no longer sufficient to represent…

contractual-penalties-news-cover

With order no. 12400 filed on May 3, 2026, the Supreme Court of Cassation has once again outlined the boundaries…

new-legality-rating-news-cover

The new legality rating is evolving and, starting March 16, 2026, will become a central pillar of corporate compliance. It…

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EBITDA vs. Cash Flow: A Guide to Differences in Financial Analysis In the context of economic and financial analysis, EBITDA…

donation-of-shares-and-generational-transition

By Carlo Saccaro The transfer of a family business is not only an act of affection, but a maneuver that…

SME-and-voluntary-sustainability-reporting-news-cover

In the context of regulatory developments related to sustainability, small and medium-sized enterprises today face a strategic choice: to anticipate…

Tax discipline news cover

Edited by Tiziano Mazzucato and Marta Nestaroli The entry into force of the new provisions of the Third Sector Code…

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By Giorgio Trevisan In the landscape of international commercial transactions, proper documentation of the transfer of goods represents a fundamental…

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Edited by Carlo Chinello The Italian Accounting Body recently clarified an aspect of great operational importance for businesses: OIC 30…

Alignment of Interests and Management Incentives (Cover)

Edited by Liliana Bellotto and Dario Lenarduzzi In the current context, characterized by increasing complexity, competitiveness, and rapid change, traditional…

News

The increasing complexity of the economic and organizational context makes the definition of solid and advanced control structures increasingly central…

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In recent years, the establishment of a holding company has emerged as one of the most effective tools for managing…

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With the recent Resolution No. 7/2026, the Revenue Agency intervenes definitively on the tax treatment within merger leveraged buy out…

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From January 1, 2026, the rules for determining the VAT taxable base in barter transactions will officially change. The update…

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The highly anticipated Sustainability Week returns, the flagship event organized by Confindustria Veneto Est. From March 17 to 20, the…

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The beginning of the year often represents a crucial moment for the definition of new business development projects. These include,…

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With the start of the financial reporting season, Third Sector Entities (TSEs) whose financial year coincides with the calendar year…

News Dario Lenarduzzi

From 2026, the way banks assess businesses will change substantially. Credit risk will no longer be considered solely from an…

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02. Ministerial Decree of 27 June 2025 and fiscal coordination of OIC 34 In continuity with the previous in-depth analysis…

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Studio Alcor is pleased to announce the continuation of meetings dedicated to strategic issues for entrepreneurs within the Business Hub,…

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Rationale and general principles Ministerial Decree of June 27, 2025, issued in implementation of Art. 4, paragraph 7-quinquies, of Legislative…

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