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DETERMINAZIONE ACE E STABILE ORGANIZZAZIONE: I CHIARIMENTI DELL'AGENZIA ENTRATE


L'Agenzia Entrate, nella risposta n. 86/2018 fornita a seguito di un'istanza di interpello, ha chiarito che la base di partenza su cui commisurare gli eventuali incrementi rilevanti ai fini dell'agevolazione ACE è rappresentata dal maggiore tra il fondo di dotazione contabile al 31.12.2010 (al netto degli utili di esercizio) e il fondo congruo a fini fiscali in pari data. Nel caso specifico oggetto dell'interpello, le Entrate ritengono corretto, in caso in cui la stabile organizzazione in Italia di una società non residente sia sorta in seguito ad una fusione per incorporazione intracomunitaria in regime di neutralità fiscale, prendere come dato contabile di partenza il patrimonio netto della società italiana incorporata al 31/12/2010. Fonte: https://www.agenziaentrate.gov.it
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The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

  • it will be used to comply with current requests for information/acquistion/registration until completed and for no other purpose.
  • it will be held in the company archives with no deadline, until independent cancellation by the user, voluntary cancellation by the Controller or an explicit request for cancellation by the user.
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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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