Presentation of the new tax incentives pursuant to article 38, § 7-8, law-decree no 34/2020
Ministerial decree of december 28, 2020 set out the general rules for the new tax incentives to support capitalisation of italian innovative start-ups and SMEs referred to in article 38, § 7-8, law-decree no 34/2020.
The presentation provides some useful insights on how this new tax incentive works either for the individual investors and the enterprises.
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