Italy enacts Law Decree n. 18/2020 to manage COVID-19
– Executive summary
– Deferral of tax compliance obligations
– Suspension of collection for enforceable tax payments
– Deferral of tax payments for micro enterprises
– Suspension of the Italian tax authorities activities
– Postponement of the statute of limitations
– Tax litigation
– Tax credit for workspace and work instrument sanitation
– Tax incentives for donations supporting the COVID-19 epidemic emergency
– Tax credit for advertising expenses
– Postponement of deadlines for approving 2019 financial statements
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