Biblioteca del Instituto de Estudios Fiscales

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Abuso del diritto e il confine sottile tra legittimo risparmio d'imposta e elusione fiscale, la questione del beneficiario effettivo nelle operazioni transnazionali Rita Franceschelli, Giovanna Aucone

By: Franceschelli, Rita.
Contributor(s): Aucone, Giovanna.
Material type: ArticleArticleSubject(s): DERECHO TRIBUTARIO | ABUSO DEL DERECHO | ELUSION FISCAL | TRANSACCIONES EXTERIORES | BENEFICIARIO EFECTIVO In: Diritto e pratica tributaria v. XCIV, n. 4, Luglio - Agosto 2023, p. 1207-1227
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OP 295/2023/4-1 (Browse shelf) Available OP 295/2023/4-1

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