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Permanent Establishment Art 5 OECD
Esterovestizione: cos’è e come riconoscerla
Agosto 26, 2025
L'esterovestizione è un fenomeno elusivo che consiste nella dissociazione tra la residenza formale e quella sostanziale delle persone giuridiche. Diverse sono le conseguenze sul piano fiscale, amministrativo e penale....
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