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Publications

Year 2014

Liability for tax debts in spin-offs

AUTHORS: Marco Rescigno and Paola Carrara
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Norme & Tributi (Standards and Taxes)

DESCRIPTION: Analysis of the regulatory references in terms of liability between companies involved in spin-off operations also in consideration of ruling no. 549/14 issued by the Tax Commission of Rome.