esterovestizione
| 06:10 Nov 16, 2020 |
| Italian to Romanian translations [PRO] Bus/Financial - Law: Contract(s) / contracte | |||||
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| 5 | operatiune fictiva |
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Answers
168 days confidence: 
operatiune fictiva Explanation: localizarea fictiva a unei societati cu scopul de evaziune fiscala. "con il termine “esterovestizione” si intende la fittizia collocazione in altro ordinamento di una società che, al contrario, è di fatto radicata in Italia (in quanto ha nel territorio dello Stato la sede dell’amministrazione e/o l’oggetto principale della sua attività)." TOSI L. e BAGGIO R., Lineamenti di diritto tributario internazionale, Milano, 2018, p. 205. |
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