Beneficial ownership: the Italian Revenue Agency offers milestone guidance

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With resolution no. 88 of 18 october 2019 and ruling no. 423 of 24 october 2019, the Italian Revenue Agency set landmark guidance on the interpretation of the concept of beneficial ownership in the context of outbound interest payment. With reference to the application of the interest-royalty directive, the Italian Revenue Agency expressed a total reliance with the principles established by Court of Justice of the European Union in the Danish Cases.Leggi tutto

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