The scheme involving the transfer of shares to holding companies pursuant to Article 177, paragraph 2-bis of the TUIR, which is functional to the definitive exit of the partner, is not abusive.

2024 · Il Sole 24 Ore

The scheme involving the transfer of shares to holding companies pursuant to Article 177, paragraph 2-bis of the TUIR, which is functional to the definitive exit of the partner, is not abusive.

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