L’Agenzia delle Entrate si è espressa, con la risposta n. 339 del 5 giugno 2023, in materia di “riserva cash flow hedge” e di patrimonio netto nell’ambito della disciplina del contributo di solidarietà straordinario temporaneo 2023. Tale contributo di solidarietà costituisce, per l’anno 2023, un prelievo a carattere temporaneo per i soggetti che all’interno del [Leggi tutto]
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