hallmarks

ITR TP Special Focus Guide – DAC6 and hallmarks addressing...

Stefano Bognandi and Flavia Vespasiani of LED Taxand analyse the implementation of the DAC6 ...
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ITR Italy Special Focus – Mandatory disclosure rule in Italy...

Guido Arie Petraroli and Francesco Cardone of LED Taxand analyse the DAC6 Directive in Italy focusing on the tax saving test, main benefit test and hallmark C1...
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