Special non-residents regulation for the income tax: suitable profilesMoving abroad and becoming a tax resident in that country, means categorizing as an income tax payer
VAT and corporative tax for permanent establishments; Different approachesThe Tax Office regulations referred to VAT and to corporative tax applicable to a permanent establishment are not the same
Application of the concept of beneficial ownership; Exemption from dividendsParent-subsidiary directive application of the concept of beneficial ownership; Exemption from dividends
