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04/06/21 17:46

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.

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