fringe benefit

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Taxation of loans and fringe benefits

The Italian Revenue Agency, in response to inquiry number 378/2023, has clarified that loans granted to employees and subsequently securitized in special-purpose vehicles (SPVs) must

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Tassazione prestiti e fringe benefit

L’Agenzia delle entrate, con risposta a interpello n. 378/2023, ha precisato che i prestiti concessi ai dipendenti e successivamente cartolarizzati in società veicolo devono essere

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