Per le imprese interessate ad investire all’estero esiste uno strumento giuridico finalizzato all’ottimizzazione delle implicazioni fiscali internazionali connesse. L’art. 8 del D.L. 30 settembre 2003 n. 269, convertito, con modificazioni, nella Legge 24 novembre 2003, n. 326 ha previsto, per…
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