The Revenue Agency's revirement on the transitional tax regime for corporate dividends
12-20-2022
The revirement can certainly be appreciated for its constructive elasticity, but it does not remain unscathed by censure with regard to two critical issues: the 'closure clause' and the 'timing' of the clarification
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| NT+ Diritto 12.19.2022 | 148.38 KB |  |
Bruno Ruscio
Giorgio Iacobone
Leonardo Reggio