Abstract
[Autom. eng. transl.] Assessment - withholding taxes - loans from shareholders formally executed on capital account.
Translated title of the contribution | [Autom. eng. transl.] The Court of Cassation and the financing relationships between companies and partners |
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Original language | Italian |
Pages (from-to) | 1212-1226 |
Number of pages | 15 |
Journal | RASSEGNA TRIBUTARIA |
Publication status | Published - 1996 |
Keywords
- finanziamento
- società