The measures contained in the draft of annual Decree-Law implement the provisions of Article 18 of the Business Statute (Law 180/2011) and aim to: the aggregation of smaller enterprises and the generational transfer of skills; the simplification of access to bank credit for SMEs; the fight against false online reviews. The decree also delegates the Government to adopt the Consolidated Startup Act, for the reorganization and reorganization of the provisions in force regarding innovative startups, startup incubators and innovative SMEs. Incentives for the aggregation of smaller companies The first incentive measure is aimed at encouraging collaboration between companies, providing tax incentives for those that enter into network contracts. In particular, from the tax period in progress on 31 December 2026 and until the tax period in progress on 31 December 2028, the share of the profits of the financial year allocated by companies that sign or adhere to a network contract, set aside in a specific reserve, contributes to the formation of income in the financial year in which the reserve is used for purposes other than covering operating losses, or in which the adhesion to the network contract ceases. The amount that does not contribute to...