Books and Articles

02-02-2016 - CIT and VAT treatment of the costs ancillary to the sale of investments that benefit of the participation exemption regime

The article’s aim is describing the rules according to which the costs ancillary to a sale of investments benefiting of the Italian participation exemption regime should be identified and treated from a CIT and VAT perspective. 

DRAGONE P., CIT and VAT treatment of the costs ancillary to the sale of investments that benefit of the participation exemption regime, in il fisco, n. 2, 2016. 


 

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