Capital gain internazionali e antielusione convenzionale
La cessione di partecipazioni da parte di una persona fisica o di una società può generare una plusvalenza imponibile solamente nel Paese di residenza del cedente. Infatti, l’art. 13 del Modello OCSE regolamenta la fattispecie al par. 5, riservando la potestà impositiva esclusivamente allo stato di… (segue)
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http://www.fiscal-focus.it/news,78871
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