Con le recenti risposte nn. 35 e 37 del 2024, l’Agenzia delle Entrate affronta due fattispecie piuttosto comuni nella prassi professione e delle operazioni straordinarie. La posizione del Fisco segue la posizione dello studio scrivente, come già espressa in articoli o posizioni pubbliche.
From 17 January 2024, those applying for probate in England and Wales will no longer need to complete an IHT421 Probate Summary to submit with their IHT400.
Con la legge di bilancio promulgata alla fine del 2023, il legislatore ha riordinato la disciplina dell’ordinamento delle anagrafi della popolazione residente, con notevoli conseguenze anche per i cittadini italiani residenti all’estero.
The draft legislative decree implementing the reform project on international taxation provided for by Law 111/2023, currently being examined by the parliamentary commissions, intervenes on the regulation of Controlled Foreign Companies ('CFC'), and in particular on the quantification of the so-called effective tax rate ('ETR').
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