The Supreme Court rules that the remuneration of directors in a commercial entity, ascertained and provided for in the articles of association of the company, is not considered a non-deductible liberality, even if it was not approved by the general meeting of shareholders. In the case of a sole proprietorship, approval by the general meeting… Continue reading Tax Advisor: The Supreme Court allows corporate income tax deductions for the remuneration of directors and sole shareholder, without the need for approval by the general meeting of shareholders
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