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Disproportionate profit distributions: strengths and weaknesses of Italian Revenue Agency Ruling No. 90/2026

Disproportionate profit distributions: strengths and weaknesses of Italian Revenue Agency Ruling No. 90/2026

by A&P, Matteo Aicardi, Fabrizio Ricci | 28 May, 2026 | Publications

A contribution published in IPSOA Quotidiano examines Italian Revenue Agency Ruling No. 90/2026, which for the first time addresses the tax treatment of profit distributions made on a basis that is disproportionate to shareholders’ equity interests. According to...

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