Riforma globale dell'imposta sulle società dell'OCSE ed effetto del 15% Imposta minima sulle società per gli e-residenti
Since 2024, the large groups are subject to the minimum global corporate income tax of 15%. This minimum tax is one of the two pillars under the global tax reform of the OECD and G20 framework for inclusive tax reform on base erosion and profit shifting (BEPS), adopted in the EU legislation through the EU […]
