IRES (formerly IRPEG) is the corporate income tax and concerns legal entities, namely: joint-stock companies, cooperative companies, mutual insurance companies that are resident in the territory of the State, but also public and private entities resident with object of an exclusive, main or secondary commercial activity and finally resident trusts and non-resident companies and bodies.
Business & Finance
What leasing means and how it works
What is leasing and what does this term mean on a financial and economic level? Here’s everything you need to know, including features and benefits.
