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IBFD • The extention of the participation exemption regime to companies without a permanent establishment in Italy
Our Michele Ferrari describes the implications of a case-law of the Supreme Court and the new Italian provision related to the participation exemption regime to non-resident companies without a permanent establishment in the article “Italy - The Extension of the Participation Exemption Regime to Companies Without a Permanent Establishment in Italy” published by IBFD on the on-line version of European Taxation on 7 June 2024 (Volume 54, No. 7)
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