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VAT and corporative tax for permanent establishments; Different approaches
The Tax Office regulations referred to VAT and to corporative tax applicable to a permanent establishment are not the same
Expand your business internationally(V): Branches, formal permanent establishments
The differences with the permanent establishment are basically those that arise between the tax and commercial regimes
Application of the concept of beneficial ownership; Exemption from dividends
Parent-subsidiary directive application of the concept of beneficial ownership; Exemption from dividends
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