Ad avviso delle Sezioni Unite, trattandosi di soggetti equiparati alla società semplice, a nulla rileva la struttura di cui si avvalgono.
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Published in: TP Week
The 2015 Stability Law introduced in Italy a new patent box regime for incomes deriving from the use of specific categories of intangibles.
The regime, applicable as of tax year 2015, may be adopted by entities…
Published in: IAFEI Quarterly 32nd Issue, April 2016
Some are of the view that we are witnessing a paradigm shift, others maintain that we are merely on the threshold of much more complex times embedded with an increased compliance burden.…
La Cassazione sottolinea l’irrilevanza, ai fini dell’esistenza della posizione di garanzia, della invalidità della delibera di conferimento dell’incarico.
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