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
Expand your business internationally(V): Branches, formal permanent establishmentsThe 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 dividendsParent-subsidiary directive application of the concept of beneficial ownership; Exemption from dividends
