lunedì 24/04/2023 • 06:00
The Double Taxation Agreement (DTA) rules, on the basis of the OECD model, the exercise of the taxing power of the contracting Countries to eliminate double taxation on income and on capital of taxpayer. Generally, the principle governing taxation of individuals is the “tax residence”.
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Le Convenzioni contro le doppie imposizioni regolano, sulla base del modello OCSE, l’esercizio della potestà impositiva dei Paesi contraenti per eliminare le doppie impo..
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