Decree MEF 27 June 2025: coordination of OIC 34 and tax rules
With the MEF Decree of 27 June 2025, published in implementation of Article 4, paragraph 7-quinquies, of Legislative Decree No. 38/2005, the coordination measures between the provisions of accounting standard OIC 34 on revenue recognition and the rules for determining the taxable base for IRES and IRAP have been defined. The decree applies to the […]