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01 April 2025 by Studio Legale e Tributario Biscozzi Nobili & Partners
Divisions are tax-neutral (non-recognized) transactions under Italian tax law, that do not give rise to taxable gains or deductible losses on the assets of the companies involved
31 March 2025 by Studio Legale e Tributario Biscozzi Nobili & Partners
The treatment of interest-free intercompany loans under Italian transfer pricing practice evolved with conflicting interpretations