Merger between real estate investment trusts: tax neutrality and critical aspects
02-20-2023
This contribution deals with the issue of the tax neutrality of merger transactions between real estate investment trusts in light of the position taken by the Italian Tax Authority (Agenzia delle Entrate) in its Answer to Interpello No. 208/E of 2023.
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DirittoBancario 02.17.2023 | 160.7 KB |
Andrea Motta
Francesco Assegnati