taxation

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Penalty Protection for Hybrids

As known, by February 27, 2024, within 60 days of the enactment of Legislative Decree 209/2023, a dedicated implementing ministerial decree (DM) will be issued

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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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