La qualificazione ai fini delle imposte sui redditi delle operazioni di fusione effettuate all’estero tra soggetti non residenti

Translated title of the contribution: [Autom. eng. transl.] The qualification for income tax purposes of mergers carried out abroad between non-residents

Guglielmo Maisto

Research output: Contribution to journal › Article

Abstract

This article examines the qualification for income tax purposes of mergers between non residents
Translated title of the contribution[Autom. eng. transl.] The qualification for income tax purposes of mergers carried out abroad between non-residents
Original languageItalian
Pages (from-to)231-236
Number of pages6
JournalRIVISTA DI DIRITTO TRIBUTARIO
Publication statusPublished - 2000

Keywords

  • fusione
  • imposta

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