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Col termine participation exemption, o più … Col termine participation exemption, o più semplicemente PEX, si intendono le plusvalenze realizzate e relative ad azioni o quote di partecipazioni in società od enti, che, in presenza di determinati requisiti, possono essere escluse dal calcolo del reddito fiscale imponibile.al calcolo del reddito fiscale imponibile.
, Participation exemption is a general term relating to an exemption from taxation for a shareholder in a company on dividends received, and potential capital gains arising on the sale of shares.
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| rdfs:comment |
Participation exemption is a general term relating to an exemption from taxation for a shareholder in a company on dividends received, and potential capital gains arising on the sale of shares.
, Col termine participation exemption, o più … Col termine participation exemption, o più semplicemente PEX, si intendono le plusvalenze realizzate e relative ad azioni o quote di partecipazioni in società od enti, che, in presenza di determinati requisiti, possono essere escluse dal calcolo del reddito fiscale imponibile.al calcolo del reddito fiscale imponibile.
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| rdfs:label |
Esenzione fiscale delle plusvalenze
, Participation exemption
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