Unico 2016. Tassazione per trasparenza
Fiscal News n. 226 – 2016
Il regime per la trasparenza fiscale è un regime di tassazione opzionale grazie al quale il reddito della società partecipata è imputato ai soci, indipendentemente dall’effettiva percezione, in proporzione alla quota di partecipazione agli utili, senza che lo stesso sia conseguentemente tassato ad… (segue)
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