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AGGIORNATO CON: Legge di Bilancio 2017, Collegato fiscale 2016, Decreto Milleproroghe, Modello REDDITI 2017. Inserito nella COLLANA GUIDE E SOLUZIONI, il manuale guida il professionista nell' applicazione delle norme relative alle imposte sui redditi. Il volume è strutturato in sei parti: • IRPEF • IRES • ENTI NON COMMERCIALI E TRUST • TRASPARENZA E CONSOLIDATO FISCALE • OPERAZIONI STRAORDINARIE • RAPPORTI CON L'ESTERO Fra le novità si segnalano: • il nuovo regime opzionale IRI • il regime per cassa delle imprese in contabilità semplificata • il super-ammortamento e l'iper-ammortamento • le detrazioni del 50% e del 65% per interventi antisismici • il sostegno all'internazionalizzazione delle imprese. Le tematiche sono analizzate alla luce delle più recenti novità normative, di prassi e di giurisprudenza.


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