STUDIO RASS Rinaldi e Associati with PKF TCL ITALY seek to shed light on some legal and tax aspects
Relocation abroad - Holding companies and Pex - same treatment for companies applying the tonnage tax?
Full exit tax or Tonnage Tax applies in case of transfer abroad of companies owning ships? PKF Italy TCL evaluates the analogical application of the principle of law n. 10 of 11/05/2021 on the transfer of Holding companies and the disapplication of the Pex.
PKF Studio TCL focuses on the interesting opportunity, limited to financial statements closing in 2020, to revalue company assets (at civil and fiscal level) introduced by the August Decree to support companies in this difficult moment