In order to simplify the filing of the communication required in article 48 of the Corporate Income Tax Regulation (RIS) for certain restructuring operations, a specific filing procedure is established in the digital platform of the State Agency of Tax Administration. It is recalled that Article 48 of Royal Decree 634/2015, of July 10, which… Continue reading Tax advisor: New procedure for the submission of the communication of art. 48 RIS in relation to restructuring operations
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