But isn't that exactly why we have the double taxation regulation? Let's say the company is in Estonia, Portugal or wherever in the EU, I can be the only person managing it, and being registered in Italy as the only shareholder? This way I pay taxes in the company country and Italy on a reduced rate. Does that not work? Or is this only when there is the effective management outside Italy?
But isn't that exactly why we have the double taxation regulation? Let's say the company is in Estonia, Portugal or wherever in the EU, I can be the only person managing it, and being registered in Italy as the only shareholder? This way I pay taxes in the company country and Italy on a reduced rate. Does that not work? Or is this only when there is the effective management outside Italy?